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Interest  receivable and  interest payable

Interestreceivable on overpaid tax is at 4,5 cent and interest payableon underpaid tax at 4,8 per cent.Interstreceivable on overpaid additional advence tax iv calculated at  1,5per cect.

Underpaid tax

Underpaid tax under NOK 1 000 shall be paid within three weeks of the assessment being made public.Underpaid tax of NOK 1 000 or more may be paid in two intalments,three and eight weeks,respektively,after the assessment is made public.If you fail to pay the first instalment of the underpaid tax when it falls due,the second instalment is regarded as falling due for payment at the same time as the first.

If  the underpaid tax is not paid on time,interest at the current rate will be payable on the overdue payments,cf.skatteetaten.no.Underpaid tax that is not paid may be collected be collected by distraint,attachment of earnings,ect.In the case of distraint,further charges will be incurred,such as court fees,etc.

The underpaid tax must be paid  by the due date even if you have appealed against the assessment.This also applies if the appeal has been sent to the tax appeal board,or is brought before a court.If the tax is increased cation but,at the earliest,eigth weeks after the assesssment is made poublic.

Pension points

The suplementary pension from the National Insurance Scheme is calculated on the basis of your pension points.Thepension popints are calculated on the basis of earned income and other remuneration from yoour employer and from income from self-employment.Failure to pay underpaid tax may result in loss of pension points .Keep your tax settlement so that you can check your pension points at a later date.

Tax class

Single persons are assessed in tay 1.if your spouse has a documentation from an official body that his-her annual income is less than NOK 60 000,you will be assessed in tax class2.If bothspouses have income in Norway,maried couples are assessed in the tax class thatresults in the lowest total tax,either class 2F or class 1E.

Tax certificate

The tax certificate contains information about general income before special allownces and about net wealth.The amounts will include any income and wealth in municipalities other than the municipality of residence.

If your konw that the assessment is under review,your must state this when ussing the certificate.Note also that income derived from work in foreing sectors of the continental shelf is not included in the tax settlement.