Regulations on the valuation of assets, revenue and tax records, etc. that must be determined at the discretion of the use by date FOR determination of the 2016-2016-11-15-1328 Ministry Ministry of finance published in the 2016 booklet income year 2016 15 entry into force last modified the Change applies to Norway Pursuant law-2016-05-27-14-section 9-8, FOR-2016-09-16-1067 Announced at 18.11.2016. 14.50 Directed 21.11.2016 (section 1-2-21) short title regulations on the valuation rules, 2016 Chapter overview: Chapter 1. General part (real estate, wage earners, private relationship, etc..) (§ § 1-1-1-1-3-40)
Chapter 2. Within the business (§ § 2-1-1-2-3-7) Chapter 3. Special valuation rules and rates for primary industries (§ § 3-1-1-3-3-5) Chapter 4. Especially about the valuation of the forest Chapter 5. Especially in the opening balance and later Earth-balance and forestry (§ § 5-1-1-5-1-2) Appendix 1. The tax's rates for tax-free per diem on business travel abroad with effect for the tax year 2016 Schedule 2. Misc. betting legal authority: established by the Tax Directorate 15. November 2016 under the legal authority of the Act 27. may 2016 Nr. 14 on tax management (tax Management Act) § 9-8, cf. the delegation decision 16. September 2016 Nr. 1067. Corrections: 21.11.2016 (section 1-2-21). 
The regulations will take effect January 1, 2017. 

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

section 1-1. Formuessatser is nothing specific in the tax law, or in the individual sections below, 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 the first paragraph.

§ 1-1-1. Residential and holiday properties residential properties (including in the housing company covered by the tax law § 7-3) after formuesverdsettes policies in tax law § 4-10.
Residential and holiday properties abroad and on Svalbard are valued according to the rules that apply to holiday properties in Norway. About holiday properties rented out in the owner's business activity, see section 2-1-1.
For holiday properties (including in the housing company covered by the tax law § 7-3), there shall be a general increase of asset values for tax year 2016.
Have a holiday property in the course of the 2016 risen in value due. påkostninger etc.., the property's asset value raised to the valuation level (asset values) for comparable properties in the municipality. This also applies when påkostninger etc. made earlier without having to be taken into account for the pga. missing or incomplete information to the tax authorities. Turnover or changed the real estate tax rates in the municipality gives itself no basis to change the asset value.
The first time appraisal of newly-built holiday properties to asset value neither exceed 30 per cent of the property's cost price including reason, or 30 percent of the property's market value. The same norm can be used for Annex and påkostninger.
Asset value on holiday properties that are significantly above the rate level for comparable properties in the municipality, to be put down when the taxpayer requires it.

§ 1-1-2. Other real estate outside of the business, including the undeveloped plots there should be some overall increase of asset values for tax year 2016.
The first time appraisal to wealth the value neither exceed 80 percent of the property's cost price including reason, or 80 percent of the property's market value.
Asset values that are significantly above the rate level for comparable properties in the municipality, to be put down when the taxpayer requires it. Sales of a property or changed the real estate tax rates in the municipality itself does not provide the basis for the change of the asset value.
Taxable can put down the established wealth values that exceed 80 percent of the documented fair market value. Asset value should in such cases be set to a maximum of 80 percent of the documented fair market value.

§ 1-1-3. Private cars/Motorcycles/Snowmobiles Private cars/Motorcycles/Snowmobiles are valued based on the hovedimportørs list price by registering as new: Registration years as new 2016 75 percent 2015 65 percent 2014 55 percent 2013 45 percent 2012 40 percent 2011 30 percent 2010 20 percent 2001 write to ... m 2009 15 percent 1987 write to ... $2000 1 000 m year 1986 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.

§ 1-1-4. Campers caravans are valued based on the camping list price cart's like new after the scale in section 1-1-3.

§ 1-1-5. Like vessels boat with value (including engine and fixed equipment) of $50,000 or higher is considered like vessel. Asset value may initially be set to 75 percent of the insurance sum. The boat is not insured, the value of the assumed value.

§ 1-1-6. Household goods and other personal property that does not provide income household goods and other personal property (except motor vehicles, caravan and like vessels, to which of the provisions above) can usually be valued in relation to the insurance sum as follows: of the first us $1 000 000 is determined the value of the asset 10 percent.
The next $400 000 is determined the value of wealth 20 percent.
From £ 1 400 001 is determined the value of the asset 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 § 1-1-5, which is not insured or who are 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 1-1-6, is only taxable with that part of the total value that exceeds us $100, 000, cf. tax law § 4-20 first paragraph, LITRA b.

§ 1-1-7. Reservation fee to residential and leisure purposes the value of the Wealth bortfesters requirements on the reservation fee is calculated by multiplying the annual fixing the fee with a capitalization factor, see section 2-1-5.
Parties can claim deductions for calculated reservation fee by the determination of the fortune. Debt deduction is calculated by multiplying the annual fixing the fee with a capitalization factor, see section 2-1-5.

§ 1-2. Inntektssatser Taxable profit of expense allowances to wage earners section 1-2-1. Kostbesparelse Has the employee under the commuter free Board will stay or cost covered by Bill, is valued $ cost savings to 87 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: $710 per 24 for taxable who have stayed at the hotel etc.., and taxable in addition even pay breakfast us $307 per day for taxable who has lived at the guest house etc. without cooking facilities, or $200 per day for other taxable staying at the bedsit/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 taxable 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 taxable can legitimize to have stayed at the hotel or Guest House. By lack of credentials be used lowest rate.
Will make that it is not taxable is justifiable 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.
NAT addition paid out in accordance with the provisions of the State's travel regulations (special agreement or collective agreement) for business travel with up to $430 per day and in accordance with the credential requirements in tax payment regulations 21. December 2007 Nr. 1766 section 5-6-12, third paragraph, except for the information on name and address of accommodation or the landlord, is not considered to have given the taxable profit. The same applies to the taxable person of the routine service, where permanent missions trip involves overnight, and nat addition is paid out in accordance with the provisions of the State's travel regulations (special agreement or collective agreement).
Documented actual lodging expenses for business travel in excess of us $430 is not considered to provide the taxable profit. Are paid a higher amount than the documented lodging expenses, the more the payout be taxable.
The photo identification must be presented in accordance with the Tax's regulation of 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 may be considered as elapsed until the tax's rates (see annex 1) for that country, when taxable through the expense report legitimizes to have stayed at the hotel.

Can taxable does not legitimize having stayed at the hotel, to innenlandssatsene for guest houses or bedsit//barracks etc. in section 1-2-2 is added to reason.
Documented actual lodging expenses for business travel are not considered to provide the taxable profit. Are paid a higher amount than the documented lodging expenses, the more the payout be taxable.
The rates for the per diem is reduced by 25 per cent f.o.m. 29. 24 for longer continuous stay in one place.
See annex 1 which shows the rates for tax-free per diem by business travel abroad.

section 1-2-4. The cost of business travel without accommodation allowance for the cost of business travel on at least 15 km from the starting point without accommodation paid by up to a) $280 for travel from and with 6 hours and even 12 hours b) $520 for travel over 12 hours is not considered to provide the taxable profit. With business travel refers to travel in mission for the employer/principal. Exceeds the allowance rates, the more the payout amount to a taxable profit unless the full cost documentation lodged.

section 1-2-5. Long-haul drivers-cost when driving abroad is the remuneration to the cost of 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. The determination of the profits of the mileage paid for mileage rates for the use of the private car, etc. Car allowance after rates laid down by the Directorate of taxes is tax free, cf. Regulation 19. November 1999 No. 1158 section 5-15-8.
Car allowance which exceeds the Tax's rates will give a taxable profit.
By profit calculation should car allowance sammenholdes with the following rates: For the first 10 000 km in the tax year: $3.80 per km Over 10 000 km: s $3.45 per km.
Overseas is the rate $3.80 per km regardless of mileage.
The rates above also applies to surplus calculation by paid remuneration for the professional execution of el-car.
The requirements for credentials in the tax payment the regulation of 21. December 2007 Nr. 1766 section 5-6-12 sixth paragraph, about the exemption for withholding, provided the corresponding application here.
Have taxable received addition for passengers, increased the rates above with $1.00 per km per passenger. When the taxable has been given special addition to run on forest and construction way, Inc fradragssatsen with $1.00 per km. 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 $1.00 per km (e.g. fans).
A taxable that is running at least 6 000 km in the service annually, can add the accounts of the reason by determination. The same determining method must then persisted 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 brought to the allowance for yrkesbil how determination takes place after accounting. By use of the private car in the profession (under 6 000 km), the difference that occurs when the allowance amounts to a smaller amount than a deduction calculated at a rate of $3.80 per km in the profession, also come to the deduction.
By the use of the motor boat to professional driving, it will in General be able to used a fradragssats of $7.50 per km By use of snowmobile and ATV, can be used a fradragssats of $7.50 per km when using heavy motorcycle (over 125 cc), used a fradragssats at $2.95 per km By use of the moped or light motorcycle (up to 125 cc) and other motorized mode of assets can be used a fradragssats of $2.00 per km. See Appendix 2 for the tax's rates for tax-free expense allowances on business travel section 1-2-7. Dirt addition-tax free part by determination is considered 1/3 of dirt the add-in as a tax free, but in General not over £ 2 415.

section 1-2-8. 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.., are not considered to provide taxable profit when the allowance amounts to up to $260 per assignment. The condition is that the total equipment allowance from the same principal does not exceed $2,600 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.. regulations 17. September 2013 No. 1092 about third party disclosure section 5-2-1.

section 1-2-9. Tool and tool keep etc. By determination it can be added to the reason that the allowance of us $31.50 per hour that forest workers receive to cover cost of keep of chainsaw and other tool (depreciation, maintenance and operating costs), do not provide taxable profit.

Valuation of benefits in section 1-2-15. Special rules for the determination of the benefit of personal use of the employer's car the determination of benefit of personal use of the employer's car is based on the list price for the standard rules in tax law § 5-13 and regulation 19. November 1999 No. 1158 to the completion and implementation, etc. of the Tax Act section 5-13.
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 to the completion and implementation, etc. of the tax law § 5-13-5 the second paragraph.
Is the criteria fulfilled by that standard the benefit based on the list price will be too high, and company car scheme lasts all year round, to the discretionary benefit is set to a minimum of £ 52, 000.
If the default benefit based on the list price is too low, one can make use of the advantage by a determination to help size as is multiplied by the relevant percentage rate (s) in the standard rules referred to in the first paragraph. By determination of the benefit, one can 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 to the completion and implementation, etc. of the tax law § 5-13-1 the second paragraph, the benefit is calculated at a rate of $3.40 per km. This rate is used for both business travel and for other private driving with the exception of the travel and visitor travel that exceeds 4 000 km. Exceeds the work journeys/visitor journeys 4 000 km to together in the income year, used a rate of us $1.50 per km for the excess number of kilometres of such execution.
Rules and rates for valuation of the benefit of van class 2 and truck with total weight under 7 501 kg of regulation 19. November 1999 No. 1158 to the completion and implementation, etc. of the tax law § 5-13-1 the fourth paragraph and regulation 22. November 1999 No. 1160 laid down by the Directorate of taxes to the completion and implementation, etc. of the tax law § 5-13-1. The calculation of the tax advantage of private use is carried out by either using the stencil method (with the bottom deductions) or after the mileage rate (individual valuation). The rate for individual valuation follows from the regulation 22. November 1999 No. 1160 laid down by the Directorate of taxes to the completion and implementation, etc. of the tax law § 5-13-1.

section 1-2-16. Benefit of the acquisition of computer equipment and mobile phone used in the employment advantage by the acquisition of computer equipment and mobile phone used in the working conditions, be set to the difference between the market value and the consideration the employee has paid for computer equipment/mobile phone. Can not value other specifically be demonstrated, market value is added to the following reason: equipment that is less than 1 year old: 80 percent of the original cost price equipment that is between 1 and 2 years old: 50% of the original cost price equipment that is between 2 and 3 years old: 20 percent of the original cost price equipment that is 3 years or older: £ 500 (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 the third paragraph be put the benefit of fully or partially free board and lodging to the value determined for the calculation of the withholding tax law after the payment section 5-8.
With the legal authority of the tax payment Act § 5-8, cf. tax payment regulations section 5-8-10, the Tax Directorate set out the following rates for room and Board: free stay (room and Board) $120 per day free Board (all meals) $87 per day free Board (two meals) $68 per day free Board (one meal) $45 per day Free accommodation (private or shared rooms) £ 33 per day it should only be considered with the number of days that the employee in fact receive such benefits.

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

Appreciation of the special benefits section 1-2-20. Refugees, attached fuel grants to priests grants to light and fuels in the parish, housing are included when a need to determine the taxable benefit of whole or partial free housing in working conditions.

section 1-2-21. Tips/tips Tips/tips to serving staff (apart from prosentlønnet catering staff), taxi drivers etc. sets the discretionary to 3 percent of salary when not innberettet this is set out in the tax message or set forth 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 taxable does not have set out an amount.

§ 1-3. Fradragssatser allowance for more costs by the absence from home


§ 1-3-1. Allowance for lodging for stays in barracks/caravan Live taxable under the stay outside the home in their own barracks/caravan, that are not considered fixed asset are determined the deduction to $61 per day.

§ 1-3-2. Deduction for cost of stay at the bedsit/barracks and private accommodation Taxable who have lived in bedsit/barracks, etc., with cooking or used private accommodation, can determine the deductions for more charges to the cost of us $200 per day starting with the first 24.

§ 1-3-3. More costs to the cost by guest house stay, etc., who have stayed at Liable guest houses or bedsit/barracks, etc., without cooking, can determine the deductions for more charges to the cost of us $307 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 that has on the Taxable accommodation Hotel and the breakfast is not included in the room rate, can determine the deductions for more charges to the cost of $710 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 $568.
By business travel abroad can deduction for costs will be determined after the rates corresponding to the tax-free per diem for the competent country, cf. section 1-2-3. See Appendix 1 for per diem rates by business travel abroad.
Can non-taxable living prove the hotel, determined after deduction pensjonatsatsen in § 1-3-3 or bedsit-/brakkesatsen in § 1-3-2.

§ 1-3-5. Deduction for the cost of traveling for taxable that has free Board at the work site allowance for more costs to the cost when the visitor journey between the place of the stay and the home does not cause accommodation, but lasts for 6 hours or more, is set to $89 each way. Such a deduction should only be determined by the taxable as actually buying food on the journey and when the costs are not covered by the employer.

§ 1-3-6. More costs to one meal for taxable as daily travel between home and work place For taxable 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 $89 per day. Such deduction shall in General just are determined by the taxable as 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. Long-haul drivers-deductions for more costs to the cost abroad For long-haul drivers on trips abroad are determined more costs to £ 300 per day. The rate includes the small expenses.

§ 1-3-8. The calculation of the number of absence 24 Deductions above is calculated on the basis of the number of 24 taxable has actually been missing from his home for the sake of the work, including the journey to and from work. Taxable who live outside the home throughout the year and who travel home each week, as the norm to add because the following absence 24: without Saturday free days off every second Saturday, 280 255 days off every Saturday 240 days by fewer home travel than every week, the number of absence 24 forhøyes.

Travel between home and fixed place of work § 1-3-9. 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 50 000 km, the deduction to $1.50 per km.
For the total travel length of 50,000 km is set to NOK per deduction 0.70 km Distance deduction for travel between home and work place and allowance for traveling to the homes in Norway or in other countries within the European economic area, can not be determined for the portion of the total annual travel draw that together exceeds 75 000 km per calendar year, jf. sktl. section 6-44 first paragraph. This means that the taxable which has only where it travels distance is required deductions for mileage rate, the maximum may require annual deduction of $92 500 before the reduction with the bottom deduction $22 000.
The rules about the distance deduction applies in the first place not for taxable that travel to the home outside the European economic area, cf. sktl. section 6-44 second paragraph first sentence. Taxable that documents the use of the private car to home travels can still determine the deductions for expenses for mileage rates used by standardized distance deduction after the rates above, limited to 75 000 km per calendar year.

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 For the car that is not taxed as yrkesbil, it can be determined the deduction for use in the profession with $3.80 per km.
For other means of funding it can be determined after deduction rates in section 1-2-6, second to last paragraph.
It can also be fixed allowance for passengers, driving on the forest and construction way and fans well and shipping of equipment and materials for the rates in section 1-2-6 sixth 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, allowance for hand tools are set to $2 600 per year.

§ 1-3-22. Deduction for uniform costs for taxi drivers deduction for uniform for taxi drivers can be fixed with $2 600 per year.

§ 1-3-23. Deduction for nonfiction When the terms and conditions for the deduction are met, can the deduction for nonfiction are determined by up to us $1 700 per year without further specification.

§ 1-3-24. Special fradragssatser for journalists, etc. Journalists etc. can determine the deductions for the costs of books, journals, newspapers, etc. with up to us $1 700 in tax year without specification. The costs of international press card can be fixed with £ 500 when the press card is issued in the tax year. When the cost of travel in the profession can not [2], deduction for discretion determined with us $2 600 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, it can be determined the deduction with $8 per participant 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, the standard deduction is determined with us $1 700 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 fix allowance 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, can it be fixed deductions for costs to dinner for opponents, coaches etc. up to £ 24 450, limited to $1.227 per kuvert. The deduction cannot be determined 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, determine the standard deduction. Standard deduction shall constitute 50 per cent of the consideration for child care, but most us $1 155 per month for each child to cover the costs of diet, extra costs for washing, heating etc. Have taxable standard deduction is selected, the choice for the next 5 binding income year provided that the conditions do not change significantly.

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

section 2-1-1. Commercial property Leased commercial real estate in Norway and abroad, as well as the non-leased commercial real estate in Norway are valued according to the rules in the tax law § 4-10 and regulation 19. November 1999 No. 1158 to the completion and implementation, etc. of the Tax Act § 4-10-2 to section 4-10-9.
That commercial real estate is considered including office space, shops, warehouse, workshops, factories, hotels, parking garages, as well as plots. Holiday properties that are rented out in the owner's business activities will be formuesverdsettes by the rules for leased commercial real estate.
The first time appraisal of non-leased commercial property abroad to wealth the value does not exceed 96 per cent of the property's cost price including reason, or 96 percent of the property's market value.
Revenue of the property itself provides no basis for changing the asset value.
Power plant: the provisions above does not apply to power plants that is valued by tax law § 18-5.
Forestry properties: these follow the rules in section 3-1-1.
Agricultural properties: these follow the rules in section 3-1-2.

section 2-1-2. Operating household Wealth value for operating household (balance groups a, c and d) is set to the value for tax purposes at the end of recorded income year. The balance is negative, the financial value of $0. Positive balance value will be reduced if the taxable detects that the total actual value of the assets is lower than the recorded value.
Fixed the technical equipment to be together with the formuesfastsettes 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.

The balance in the balance group j (fixed technical installation in buildings, including heating, cooling equipment, electrical, sanitary, lifts, etc.) are included by wealth determination as part of the building, and shall therefore not be considered as own asset record.

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 2001 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 of 20 percent and above of the ship's cost price that is new or used, is considered significant. Such påkostninger will be valued to 85 percent in year 1 with an annual reduction of 15 per cent of the remaining value in 15 years. The value cannot be set lower than the 10 percent of the påkostningens cost price. A significant påkostning this will be treated similarly, the acquisition of a new ship, jf. section 2-1-4 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 are not to be valued separately. Such minor påkostninger will thus have no effect on wealth determination. Påkostninger distributed over several years will be able to be seen in the context of the application of 20-prosentgrensen.

d) Contracts New-building contracts for the ships to be valued to the 85 percent of the contract price.

section 2-1-5. The capitalization factor Capitalization factor for 2016 is set to 10. This is going to be used for the calculation of asset value on property rights, rental rights (cf. § 3-1-1 and § 3-1-2), the value of the assets, the right to claim the reservation fee (cf. § 1-1-7 and § 3-1-3) and debt allowance (cf. § 1-1-7).

section 2-2. Inntektssatser § 2-2-1. Withdrawal withdrawal of any goods or services from a company for your own use or gift transfer is valued at the amount the entity would achieved by the sale of the issued items/services.

section 2-2-2. The withdrawal of clothes in the blog business when clothes that deduction for in blog business be taken out for private use, to revenue recognition is made with an amount equal to 60% of the item's cost price.
Private use also includes when the goods are given away to friends, charities or similar.
Other items are valued at the amount the taxpayer would achieved by the sale of the issued items.

§ 2-3. Fradragssatser Posting obliged taxpayers be given allowance for actual costs, evidenced by vouchers, unless otherwise specified below.

section 2-3-1. Deductions for small expenses by working outside the home stay Tax Court for ulegitimerte small expenses are repealed with effect as of tax year 2016, see Prop. 1 LS (2015-2016) section 5.4 page 84 flg. Deductions can after this is required only for documented additional costs to phone, extra newspaper, etc.

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.-31.5.2016 1.6.-31.12.2016 Age hourly rate hourly rate $112 113 16 17 $ $ $ $108 109 15 94 95 14 $ $ $ $83 74 84 13 $75 it may only in exceptional cases be speaking to tax lead wages to their own children under 13 years of age.
For children between 13 and 15 years is the hourly rates reduced discretionary in terms of the rates for children aged 16-17 years. Any transition to the higher rate applies starting with the month the person fill the year.
The rates should normally be added to because no matter to what times work is performed. Cost to dependents children cannot be seen as payment for work.

section 2-3-4. The owner's private caravan used by employees in the business of caravan, which is purchased for private use, which is also used to eat the barracks/accommodation barracks for the employees of the owner's business, it only admitted the extra allowance for depreciation due to the use in the business. So extra depreciation be set to 122 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 for rent.

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

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

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

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

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

section 2-3-6. Refinement of the representational costs cf. Tax's regulation to Tax Act 22. November 1999 No. 1160 section 6-21.
Deduction for costs to the beer garden, as mentioned in the forskriftens section 6-21-2 the first paragraph fourth periods, cannot exceed $451 per person per case.
Deductions for the costs of gift article with trade mark and/or company name associated with the object, as mentioned in the forskriftens section 6-21-5 the first paragraph, may not exceed $250 per article.
Deduction for business relations, courtesies to after forskriftens section 6-21-6 first sentence, may not exceed $250 per case.

section 2-3-7. Costs to the sea to hire etc. for not posting is not mandatory documentation, the fishermen can deductions for more cost to the sea to hire etc. accepted with up to $2600 for year-round fishermen and $1700 for seasonal fishermen. The deduction is part of a ev. the minimum allowance.

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

§ 3-1-1. Forestry properties Asset value on forest properties should be set to the return value, cf. tax law § 4-11, the second paragraph.
Determination of the asset values on forestry properties are warranted in tax administrative law section 9-8, third paragraph, and in Chapter 4 of this regulation. General revision of asset values should happen when the tax agency decides.
Asset value of 2016 will be disclosed in prefilled tax returns.
Forest have the value changed significantly in the year (e.g. due to tilkjøp, frasalg, conservation, the nature of the damage or the like), the value must be calculated and reported in RF-1016.
Forest factor to be used for the calculation is set to 5, cf. section 4-9 of these regulations.
To calculate the asset value of the rights (hunting, fishing and fallrettigheter etc..) related to forest property, capitalized gross rental value with the capitalization factor 10, see section 2-1-5.
About the bortfestede land for residential and leisure purposes, see section 3-1-3.
Asset value of the hunting right exploited by the taxable even, is calculated by the number of animals felled within the different categories mentioned in section 3-2-5, multiplied by the values specified there. The total product is multiplied by the capitalization factor, see section 2-1-5.

§ 3-1-2. Agricultural estates Agricultural properties to be valued as a whole with buildings and rights that belong to the property, jf. tax law § 4-11 the first paragraph.

For these properties should not be made any overall increase of asset values per 1. January 2017. Individual properties that have significantly lower formuessverdi than comparable properties can still be increased. Have a property step in value from 1. January 2016. essential påkostninger etc.., to wealth the value increased. The same goes for påkostninger etc. made in previous years, but as the pga. missing or incomplete information has been known to the tax authority at a later date.
Asset value on properties that are significantly above the rate level for comparable properties in the municipality, can be put down.
Sales of a property gives in and of itself is not a basis for the change of the asset value. The guidelines above applies even if it is set out in the modified fares real estate tax municipality.
The first time appraisal of an agricultural property to asset value does not exceed 80 percent of the property's cost price (for new construction including reason) or 80 percent of the property's market value.
If the previous fixed asset value exceeds 80 percent of the market value, the taxable value of the put down the wealth a maximum of 80 percent of the documented fair market value. Asset value of the hunting-fishing-fallrettigheter, and will be included in the property's value total agricultural wealth, jf. tax law § 4-11, the first paragraph. About the calculation of the values, see section 3-1-1 "forestry properties".
About the bortfestede land for residential and leisure purposes, see section 3-1-3.
For operating household will be shown to section 2-1-2.

§ 3-1-3. Bortfestede land for residential and leisure purposes the value of the Asset requirement on the reservation fee is calculated by multiplying the annual fixing the fee with the capitalization factor 10, see section 2-1-5.

§ 3-1-4. Inventory, livestock and farmed fish stock is set to the acquisition value, or value of the goods manufacturing egentilvirkede, jf. tax law § 14-5 the second paragraph, letter a. as manufacturing value is considered cost price for raw materials, semi-manufactured products, excipients and manufacturing wages. 
a. Livestock rules on the valuation of livestock are given in Chapter 5 of this regulation. 
1) Cattle Ordinary rates in percentage of adults animals Cows infused in the year (calf) $5 700 Heifers over 12 months (not Calved) us $4 000 70 Heifers under 12 months us $1 700 30 Bulls over 12 months $4 000 70 Bulls under 12 months us $1 700 30 2) Pigs Breeding pigs infused with a year (over 6 months) $2 000 Slakteferdige pigs £ 1 400 100 Slaughter pigs about 4 months $1 100 80 Slaughter pigs about. 3 months £ 850 60 Small pigs about 2 months $550 40 little pigs under 2 months $280 20 3) Flocks Sheep infused with a year (over 12 months) $450 Sheep under 12 months $270 60 Goats infused a year (over 9 months) $250 Goats under 9 months $80 30 4) Poultry After regulations 19. November 1999 No. 1158 to the completion and implementation, etc. of the Tax Act section 14-5-3 to verpehøner and chickens to be inserted in the egg production is valued to the slaughter value. Slaughter value is set to: Verpehøner per unit $4 Chickens per unit $4 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 to be utilised by the determination of the asset values on live animals and unsold leather.
Limited companies shall be by the rates on the determination to use both live animals and skins that are not sold. Sole proprietorship and responsible companies should only use by the rates determination on promotional leather that is not sold.

Silver Fox $390 Blårev and other Fox $340 Mink $150 6) horses in. Horses that used or to be used in traveling-and galoppsport Trav-and galopphester are listed with the assumed value. Horses of their own under 1 year oppal should normally be set to at least us $19, 000. This value is incremented for each year up to 3 years. Horses that have reached this age in 2016, is valued at at least $45, 000. Is the horse insured and 15 per cent of the insurance sum exceeds the rates front, added 15 percent of the insurance sum to the reason. The value of such horses owned outside business activity, cannot be set down before it is likely that the horse has a lower value. 
II. Other purchased horses are valued for sale value. 
III. Horses of the own oppal and purchased horses for use in business (except horses under the Roman numeral I) are determined to manufacturing value by own oppal.
Rates for own oppal: Fjording Dølahest Horses until 1 year $1 500 kr 2 100 Horses up to 2 years $3 800 $5 300 Horses up to 3 years us $6 000 8 400 Horses over 3 years $ $7 500 10 500 value of older horses under the Roman numeral III will remain unchanged until the realization. 
7) Other animal Formuessatsene for reindeer is determined by the provisions of the Tax Act § 4-11, third paragraph. The rates have no bearing on the determination of income, jf. tax law section 8-1, the first paragraph, letter a.

Reindeer over 1 year $780 Reindeer under 1 year (last year's calves) $390 Bifolk (No cube) $350 b. Grain Manufacturing value in us $ per kg: 1.20 $ Mathvete $ Fôrhvete $ Fôrrug Matrug 1.20 1.20 $1.20 $ Rughvete $1.10 Oats Barley 1.10 $1.10 Oilseeds $2.30 c. Potatoes Manufacturing value us $ per kg: Food potatoes $1.00 Factory potatoes $0.70 d. Crop inventory to oppfôring on its livestock Manufacturing value per kg : high $1.10 straw, untreated $0.30 straw, ammoniakkbehandlet $0.55 rutabaga $0.15 Gras sur lining $0.27 $ Havregrøpp Byggrøpp $1.30 1.30 Manufacturing value of other funds is set to feed us $1.30 per feed unit (five). 
e. stock of forest work (not supplied) Manufacturing value is set to the cost of logging, driving etc. The value of the own work shall not be included. 
f. Other inventories for sale Sales products are valued at about 40 percent of the net sales value.
Plants at nurseries in friland is valued at 20 percent of the net sales value by wholesale. 
g. farmed fish, shells, etc.
Because of the risk of illness, injury, scrap etc. the value of farmed fish and shellfish to 65 percent of manufacturing value. In the manufacturing value are included the costs of purchase of FRY/smolt/juveniles, to feed and to rented work force.
Inventory of mussels and the like standing in the sea, is valued.

section 3-2. Inntektssatser section 3-2-1. Guiding the production quantities when reliable tasks do not exist, cf. tax law § 8-1 a) Milk per årsgeit 300 kg b) Wool per adult sheep 3.5 kg c) Wool per lamb 1.5 kg d) Eggs per hen 14 kg e) honey per cube 30 kg section 3-2-2. Valuation of products issued to household and føderåd products/goods taken out from the industry to the household and føderåd are valued at the revenue value, i.e. the value of the product/item would get from the sale.

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: $800 per year.

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

b) value of the issued potatoes per hustandsmedlem: £ 280 per year.

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

c) the value of the issued fish per household member: $1500 per year.

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

d) value of issued reindeer meat is set to $2300 per household member.

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

section 3-2-4. Gross rental value of the plight of housing on farms Rent values are calculated for the following stencil values: Usage area Rent value Over 100 m ² $27 800 60-100 m ² $20 800 Under 60 m ² £ 13 900 Usage area is the area of the House that is furnished to boformål. It includes the closet, times, porch etc.., and furnished rooms in the basement and loft (for example, laundry room, living room, bedroom etc..). It is the only area within a ceiling on min. counts 1.90 m with it is of no importance if only parts of the accommodation actually used.
Is not hot-/dusjrom or wc, the value is reduced by 25%. The same reduction applies if the distance to the municipality administration is over 15 km are met both criteria, is the reduction overall 40%.
If the kåryter and the plight of receiver with live right live together (not in each apartment), considered the accommodation as "the plight of housing", and the rental value is taxable for the plight of the recipient. Rental value is calculated by stencil values, but is reduced by 40%. Kåryter can claim deduction for 60% of the costs related to the accommodation.

section 3-2-5. The net benefit of the own utilized as hunting rights when it has a hunting rights itself has taken advantage of this, the net benefit per felled animals is set equal to the rates which are reproduced below: Moose: older beef $8 000 kitten/youngster (1½ years) + older female $6 300 Veal (½ year) $2 900 reindeer (adult) $1 450 Deer (adult) $2 700 section 3-2-6. Value of issued fuel from forest extraction of by for private use and the plight of performance, from forests that are or are included in own business, revenue of us $450 per loose m ³ ($ 1500 per fathom).
If the outlet is made up of energy work in the form of wood chips, the income of us $170 per loose m ³.

section 3-2-7. The value of the stall space and issued to the horses used as forage outside of agriculture and forestry value of stall space and issued to the horses used as forage in trotting or otherwise outside of agriculture and forestry, is set to the $16 000 for adults traveling-and galopphester. For the hobby horses out of trav-and galoppsport, the outlet to the $11 200 and for ponnyer to $7 200. The rates decrease discretionary for foals and young horses.

section 3-2-8. Definition of "three normal" in regulations 19. November 1999 No. 1158 to the completion and implementation, etc. of the tax law § 10-42-3 "on the transfer of shielding between businesses" Three normal cf. the Regulation section 10-42-3 make up the day's work a 750 or 5 625 hours of work.

section 3-3. Fradragssatser


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

§ 3-3-2. Costs to the cost etc. for not posting obliged Not obliged lott fishermen left the posting-takers who do not take part in the common diet on board, can claim the deduction for proven costs to the cost.
Deductions for small expenses can only be claimed for documented more costs to phone, extra newspaper, etc.
Hjemmefiskere (accommodation at home) that cannot document the kostutgifter, need to determine the deduction discretionary. As a guide for the skjønnet can be used a rate of $89 per day.

§ 3-3-3. Costs of gross determination of own utilized hunting rights costs to guns, ammunition, etc. the maximum can be entered to the deductions with us $2 600.

§ 3-3-4. Deductions for feed costs to the Sheepdog in the sheep-and of the reindeer herding industry If higher costs cannot be documented with an insert, it can alternatively required a total deduction for the costs of feed on us $2 200 for each employed (by the sharing of business income between spouses is considered the spouses in this context as one trader).
For paid Shepherd Dog hold are included costs in the smallest allowance.

§ 3-3-5. Deductions for more costs to the cost in the reindeer herding industry If higher costs cannot be documented with vouchers, reindeer owners that need to stay outside of their home or secondary residence, claim deductions for more costs to the cost at a rate equivalent to the rate of kostbesparelse in the home. The rate is $87 per day.
It must have been that stay will be made necessary in connection with reindeer herding.

Chapter 4. Especially about the valuation of the forest section 4-1. The scope of the chapter this chapter for the determination of asset value on forest properties apply to the rate of the value that the forest provides in the longer term by rational General conduct and operation. Chapter applies only to financial drivbare areas. It does not apply to the determination of the value of the sandtak, sod roof, quarries, land for sale, hunting rights, fishing rights and the like.
With financial drivbare areas is meant areas of forest in the logging classes 1-5 where the operating conditions (terrain and distance to the road etc..) is such that avvirkningen, when the forest is hogstmoden, providing financial profit per avvirket cubic metres of wood.

§ 4-2. Who has the reporting obligation after this chapter All who owns the economic drivbar forest with additions beyond what is sufficient to meet the farm's needs for fuel, fence materials and to the minor repairs, to fix financial value in the form RF-1016, "Fortune of forest property», established by the Directorate of taxes.

section 4-3. Valuation determination of asset value on forest properties should happen by to capitalize a zone calculated net value of the annual usable increment.
The net value per cubic meter increment arising by that from the average prices as mentioned in section 4-5, made deductions for costs as mentioned in section 4-6.

§ 4-4. Annual rate of growth "Forest property's annual asset's useful additions arising by multiplying the property's economic drivbare area, distributed in 4 bonitetsklasser, with the tilvekstraten of the individual bonitetsklasse.
Forest owner to enter the size of the financial drivbare forest area on his property, and how this benefits them on the four bonitetsklassene, very high (H 23-26), high (H 17-20), medium (H 11-14) and low (H 6-8).
Tilvekstratene for the individual bonitetsklassene is set to: very high 0.7 m ³ per daa High 0.4 m ³ per daa Medium 0.25 m ³ per daa Low 0.08 m ³ per daa.

§ 4-5. Prices by measurement is added to the reason that the country's forest area is divided into three price zones. In each zone determines the taxes a calculated average price. It is not allowed to make individual correction of prices.

section 4-6. The cost of measurement is added to the reason that the country's forest area is divided into three free zones. In each zone determines the taxes an average cost (free stencil) that is calculated on the basis of the lessons-learned figures for fixed costs and operating costs. It is not permitted to deviate from the average cost (free stencil) unless this follows from § 1-4-7.

section 4-7. Correction for especially high costs are the forest owner's real operating costs (including indirect costs), significantly higher than the free stencil that applies to the municipality the property is in, and the reason is either difficult terrain or average long operating distance, the taxable require to benefit a higher free stencil.

§ 4-8. Correction of abnormal logging class distribution it can be documented that the area with young forest (logging classes 1, 2 and 3) account for 70% or more of the economic drivbare area reduces the asset value by 15%. Similarly, young forest area of 85% or more of the economic drivbare the area, giving a reduction in asset value of 25%.

section 4-9. Capitalization By capitalization of the net value of the annual increment, forest's useful is the factor set out to 5.

section 4-10. (Revoked.)

section 4-11. Missing or incomplete reporting Fails to deliver forest owner form RF-1016 "Wealth of forest property", or entering incorrect numbers, the forest property's wealth value be determined by discretion. By skjønnet the tax office can come up with suggested retail base materials from the local forest management.

section 4-12. General revisions the revisions of the General asset value should happen when the tax agency decides it.

§ 4-13. Single revisions on the individual Asset value forest property shall be revised when the asset value that was determined at the last revision, is incorrect as a result of the following conditions: tilkjøp frasalg conservation natural damage documentation of the changed allocation of the surface area of bonitetsklasser (e.g. new forestry plan, site plan or similar).
The revision is made at the initiative of the forest owner, or when the regional determining authorities find it necessary.

Chapter 5. Especially in the opening balance and later Earth-balance and forestry section 5-1. The opening balance sheet section 5-1-1. Transfer of assets by inheritance, gift or gavesalg By the transfer of assets by inheritance, gift or gavesalg to gift recipient enter into givers and other input values tax positions, which is related to wealth objects, cf. tax law § 9-7 first to the third paragraph.
By transfer of ordinary farms or forestry when the dealer be able to realized such property without profit taxation on gift time, the input value to the ¾ of the assumed value, cf. tax law § 9-7 fifth paragraph.
By gavesalg to close associates that takes over all or part of the business, the transferor can choose to fail the revenue settlement and instead let the gift recipient enter into the transferor's input values and tax positions related to the transferred business, jf. tax law § 9-7, third to sixth paragraph.

section 5-1-2. Transfer of assets without continuity in the opening balance sheet to assets be divided in groups and to be for agriculture and forest in the agricultural industry that person be specified after the current form for reporting.
Receivables and liabilities to be specified in the balance sheet or on the special list of balances in receivable book. In the standing forest tax funds that do not have a forest owner unconditional claim to be paid, will not be included in the forest in the agricultural industry balance.
By the valuation of the various assets in the opening balance of the new financial statements, the following rules shall be followed: at the entry of real estate, machinery and vehicle to a start with the real costs for the current owner.
The owner has taken over the property with the chattels under one, the cost price is allocated to real estate and personal property at its discretion. The cost price of the fixed property must be distributed on Earth, buildings (and other depreciable plant) and the forest.
Horses listed individually by name, age, and value.
Other domestic animals are listed in the group by species, sex and age.
Cows are brought up with the average slaughter value with the addition of 15 percent. Higher value based on size, age, quality, and drektighetsgrad must be documented.
For heifers, calves, bulls and pigs over 2 months is the unit price for each group on the basis of the assumed value for the individual animals.
Little pigs, sheep, goats and poultry is valued for a public unit price within each group, calculated on the basis of the assumed value.
Crop inventory to be listed with the assumed value. Semi-manufactured products. plants in growth, are valued at the sales value of the person.
Purchased inventories in agriculture as power feed, fertilizers, fuels, etc. are valued at purchase price with the addition of shipping.
Material stock in agriculture refined by working from the forest are brought up with the net value at the time it seemed was refined. Purchased material inventory in agriculture are valued at purchase price with the addition of shipping.
If it is operated the processing of forestry work with sales for eye, material warehouse up with assumed net value at the time it seemed was refined.
Stock of timber, kubb, by the agricultural industry, etc., under the forest balance is valued for the accrued directly operating expenses, the value of their own work and the use of own assets including, but without the addition of the root value.

section 5-2. Later balance real estate, machinery and tool should be capitalized in the outgoing up with the same values as the properties are listed in this year's opening balance, ev. purchase price at the takeover of the industry in the course of the year. It's done well for new facilities, improvements and obliged, and activation tilkjøp deductions for Government grants, depreciation, frasalg, etc., as well as deductions for the taxable portion of the fee to the released new forest plants in forestry.

Animals that were already at the beginning of the year adults and that are still intact, by year's end are valued by average value calculated of all adult animals within the individual animal in the opening balance sheet. As adults by this year's beginning is considered in this regard cattle over 2 years, breeding pigs over 1/2 years, goats over 9 months and also, sheep, geese, ducks and turkeys that were over 1 year. The purchase of the entire lineup (or part of the lineup at the etappevis takeover) equated with the opening balance in the first sentence.
New animals of the same kind that is mentioned in the second paragraph and which is on its own, in principle, oppal will be valued to the manufacturing value as for the other items. Tax Directorate sets out each year after that the agriculture and food Ministry's statement is obtained, the unit prices to be utilised for new animals at this year's determination.
Based on the unit prices for new adults animals, cf.. 3. paragraph, be determined unit prices for new animals of own oppal according to the following ratios: Heifers over 12 months (not Calved) 70 pst.
Heifers under 12 months 30 pst.
Bulls over 12 months 70 pst.
The bulls under 12 months 30 pst.
Sheep under 12 months 60 pst.
Goats under 9 months 30 pst.
Slaughter pigs about 5 months 100 pst.
Slaughter pigs about 4 months 80 pst.
Slaughter pigs approx. 3 months 60 pst.
Little pigs about 2 months 40 pst.
Little pigs under 2 months 20 pst.
Calculated unit price, cf. 3. and 4. joints, that exceeds $100, it is rounded to the nearest $100. Unit prices of $500-1,000 are rounded to the nearest $50. Lower unit price is rounded to the nearest $10. When calculating the new unit price for the animals from the opening balance sheet, cf. the rules of the 2. paragraph, the rounding to the nearest $10.
Purchased animals of the same kind as mentioned in front of to the renewal and extension of stock, is valued by the same guidelines as the livestock of own oppal.
Feeding animals and youngster in considering the sale purchased as slaughter or turnover as livdyr, are valued at purchase price with the addition of the calculated feed expenses, etc until the end of the year (manufacturing).
Horses of own oppal and purchased horses in agriculture and forestry industry hired to the manufacturing value by own oppal. The value of older horses are left unchanged until realization.
Verpehøner and chickens to be inserted in the egg production, is valued at slaughter value.
Stock of forage, grain, seeds, vegetables, fruits and plants for sale in greenhouses or in friland should be capitalized after the manufacturing value, cf. tax law § 14-5 second paragraph, LITRA a. The same valuation way utilised also for the inventory of the forest as well as the refined work stock of wool, hides and skins. If nothing else can be documented utilised the valuation provisions on conduct inventory assessment in agriculture.
Stock of timber, kubb, by, etc. to be valued to the manufacturing value. This corresponds to the mostly charged amount to hogging, driving etc. of inventory lot. The value of the own work should not be included, but on the other hand to direct costs by the use of separate machines included The Annual closing balance (closing balance) will be without changes to rain as the opening balance (opening balance) for the ensuing fiscal year. If the IRS has changed the balance sheet values with the final effect, the taxpayer shall carry out the corresponding corrections in the financial statements.

Appendix 1. The tax's rates for tax-free per diem on business travel abroad with effect for the tax year 2016 continent/country/city Kostsatser for 2016 Europe: Albania 390 900 Belgium Bosnia and Herzegovina Bulgaria Denmark 430 420 800 Copenhagen Estonia Finland 930 600 760 780 Greece France Paris 630 400 900 Belarus Ireland Iceland Italy 850 850 900 Kosovo Croatia Cyprus 360 740 700 Latvia Liechtenstein Lithuania 650 1 200 800 540 490 Luxembourg Macedonia Malta Moldova Monaco 700 1 100 380 Montenegro Netherlands Poland 500 650
700 550 600 Portugal Romania Russia Moscow St. Petersburg 980 650 810 Serbia Slovakia Slovenia 630 510 600 880 680 Spain United Kingdom London 1 050 1 050 1 100 Geneva Switzerland Zürich Sweden Czech Republic 1 200 750 550 750 900 Germany Berlin Ukraine 530 Hungary Austria Vienna 640 760 900 Kostsatser for 2016 Africa Algeria Angola Benin 490 700 1 270 Botswana Burundi 650 450 460 700 Egypt Eritrea Ethiopia Ivory Coast 700 450 Ghana Cameroon Kenya 500 560 580

Lesotho Madagascar Malawi 360 350 350 670 480 Mauritius Morocco Mozambique Namibia Nigeria 690 360 980 Seychelles Sudan Swaziland 810 800 350 South Africa 540 South Sudan Tanzania Togo 500 580 650 Zambia Zimbabwe Africa 600 580 590 Other Kostsatser for 2016 America Argentina Bahamas Barbados 520 Bolivia 340 940 860 650 Canada Brazil Rio 720 820 930 Chile Colombia Costa Rica Cuba 500 550 560 El Salvador Guatemala Guyana 440 550 560 Honduras Jamaica Mexico 400 610 460 680 Nicaragua Panama
500 500 750 Paraguay Peru Puerto Rico 700 Suriname Uruguay United States 550 600 700 New York San Francisco 1 950 000 Washington (D.C.) 1 000 1 600 Venezuela Other America Kostsatser 710 for 2016 Asia Armenia Azerbaijan Afganistan 500 500 750 800 Bahrain Bangladesh Brunei Darussalam the Philippines 530 400 700 United Arab Emirates 1 570 500 000 Georgia India Indonesia Iran Israel 550 750 900 700 500 Japan Jordan Yemen Cambodia Kazakhstan 1 150 670 700 China 730 Hong Kong 1 000 Shanghai 870 730 Kuwait Laos Lebanon 500 600 660 890 Malaysia Maldives Myanmar (Burma) 690 North Korea Oman 400 450 800 Islamic Republic of Pakistan Palestine Qatar Saudi Arabia 800 730 800 890 Singapore Sri Lanka 410 South-Korea 600 700 1 100 Taiwan Thailand Turkey Istanbul 650 400 520 Uzbekistan Viet Nam 550 East Timor 510 Other Asia Kostsatser 690 for 2016/Australia/Oceania: Australia New Zealand 700 950 Papua New Guinea 630 acreages 740 For the following areas/countries apply these rates : Andorra: as for Spain: as for the Azores Portugal 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 the Åland Islands Italy: as for the other countries Finland/area rates equivalent to "Other areas" under the single part of the world.

Appendix 2. Misc. Betting Tax's rates for tax-free expense allowance on domestic travel service, applicable to 2016: per diem for day trips of at least 15 km: For travel from 6 hours to 12 hours: $280.0-For travel over 12 hours: $520.0-per diem, accommodation at the hotel by travelling 12 hours or more: £ 710.0-Expense allowance by the use of own car (also el-car) 2016 : For up to 10 000 km in the calendar year: $3.80 per km Over 10 000 km in the calendar year: $3.45 per km For driving on forest-and fixed roads is provided in addition to mileage an addition of $1.00 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 , is given in addition to the mileage a supplement of £ 1.00 per km When it in the car included workers at the mission, in addition to mileage an addition per employee of $1.00 per km rates for mileage when using other own means of funds applicable to 2016: motorcycle of 125 cc: $2.95 per km Moped and motorcycle up to and including 125 ccm and other motorized mode of transportation funds : $2.00 per km snowmobile and ATV $7.50 per km boat with engine: $7.50 per km