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Interest receivable and interest payable In the tax settlement, interest is calculated on amounts due to taxpayers. Interest is charged on underpaid tax. Recipients of national insurance benefits who are granted a tax limitation because of low income are not charged interest on underpaid tax. The interest is calculated up until the tax settlement date. Further information about the calculation of interest and interest rates in the tax settlement notice can be obtained by contacting the Tax Collector, the Tax Hotline (SOL) or by visiting skatteetaten.no Underpaid tax Underpaid tax of less than NOK 1,000 must be paid within 3 weeks after the tax settlement notice was sent, but no earlier than 20 August. Underpaid tax of NOK 1,000 or more can be paid in two instalments, three and eight weeks after the tax settlement notice was sent. If the deadline expires on a Saturday or Sunday, it will be extended until the end of the next working day. If you do not pay the first instalment of underpaid tax by the due date, the second instalment is deemed to fall due for payment on the same date as the first instalment. E-users will be sent an invoice for their underpaid tax with a due date, along with other payment information via Altinn. You must pay the underpaid tax via your online bank. Taxpayers who are not e-users will be sent a payment slip with payment information via the post. If the underpaid tax is not paid by the specified date, interest will be added to the outstanding amount. Underpaid tax that is not paid may be collected by distraint. Underpaid tax must be paid by the stipulated date even if you have appealed against the tax assessment. This also applies if the appeal has been sent to the tax appeal board or has been brought before the courts. If your tax is increased as a result of consideration of an appeal, the increased tax falls due for payment three weeks after new tax settlement is sent out, no earlier, however, than the due date for the second instalment. If the appeal/legal proceedings concerns additional tax, you will however not be obliged to pay this part of the claim while the appeal is being processed or court proceedings are under way. However, interest will accrue at the rate which corresponds to the deprivation interest rate on the part of the additional tax that is ratified. This interest will accrue from the due date of the claim through until the appeal has been decided or a court has issued a final decision; see Section 11-7-5 of the Tax Payment Regulations. The interest rate will correspond to the base rate in accordance with monetary policy determined by Norges Bank as at 1 January of the year concerned, plus one percentage point; see Section 11-6 (2) of the Tax Payment Act. P 2 7062 11.06.2016 1547 EAKT 12 Please note that you are obliged to pay the additional tax as soon as the appeal has been decided or a court has issued a final decision. Interest will accrue from this date in accordance with Section 11-1 of the Tax Payment Act. Appeals against the tax assessment If you believe that your tax assessment contains errors, you must submit an appeal. The appeal must state what the error is and the grounds for the appeal. You can send an appeal via skatteetaten.no/klage or by letter to the tax office. If the basis for the young people's housing savings scheme (BSU) is wrong, you must also ask your bank to send a new notification to the Directorate of Taxes. If you are a single provider, have received extended child benefit and have not been granted the special allowance for single providers, you must ask NAV for documentation of the decision concerning your extended child benefit. The Tax Administration will not be able to recalculate the special allowance until NAV has provided new information concerning the number of months with full/shared extended child benefit. Appeals against the tax assessment must be submitted within six weeks of the tax settlement notice being sent, although the deadline for submitting appeals will never be earlier than 10 August. The tax assessment can be considered by the courts. Legal proceedings must be brought within six months of the tax settlement notice being sent. Appeals against the tax settlement Any appeal against the tax settlement must be sent to the Tax Collector within three weeks of notification of a decision being received, cf. Chapter Vl of the Public Administration Act. Pension points From the 2012 income year onwards, the Norwegian Tax Agency will no longer calculate pension credits. This calculation is now performed by NAV. Tax class The tax class that you are placed in will determine the personal allowance that you will be entitled to. The personal allowance in class 2 is higher than class 1. Single taxpayers, including single parents, are assessed in class 1. Spouses who are assessed jointly on their combined income are assigned to class 2. Joint tax assessment may be appropriate when one spouse has a low or no income. Spouses who are assessed individually on their income are assigned to class 1, i.e. the spouses' incomes are assessed separately with a separate personal allowance. Spouses who both have an income are assessed under the class that gives the lowest total tax (either class "2 F" or class "1 E"). If you have only lived in Norway for part of the year, you will be granted a personal allowance on the basis of the number of months or part thereof during which you have lived in the country. How tax revenues are used For information on how tax revenues are used, see slikbrukesskattepengene.no
Skatt Midt-Norge Postboks 2060, 6402 MOLDE Tel. 800 80 000 From abroad (+47) 22 07 70 00 Tax assessment 2015 Ordinary assessment Personal id. no. 471159 17389 Thompson Ian John 22.06.2016 Item on the tax return From the tax return Basis of assessment Personal income and net income 2.1.1 Pay, payments in kind etc. 411 409 411 409 3.1.1 Income from bank deposits etc. 6 6 Total income 411 415 Deduction 3.2.1 Minimum standard deduction from own income 89 050 89 050 3.2.11 Trade union dues 3 850 3 850 Total deductions 92 900 3.4 General income 318 515 3.6 Basis for municipal, county and equalisation tax 318 515 Wealth 4.1.1 Bank deposits 4 442 4 442 4.7 Gross wealth 4 442 4.9 Net wealth 4 442 P 2 7062 11.06.2016 1547 EAKT 127
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