Often, such exchanges may start with a request for additional information. In such cases, the statute of limitation is 10 years.Ī tax dispute may start either through an audit or through a simpler exchange of letters with the tax authorities. From 2015 (2017 with regard to VAT), the statute of limitation is five years, unless there are grounds to impose higher rate of tax penalties. If the taxpayer had failed to provide correct and complete information to the tax authorities, the statute of limitation was 10 years. Until 2015, the statute of limitation was two years (10 years with regard to value added tax (VAT) until 2017). Under the current Taxes Management Act (TMA), such an appendix may prevent tax penalties in cases where the tax authorities disagree with the position taken by the taxpayer, and provide for a five-year statute of limitation. For significant or unusual transactions, it is also common to include an appendix to the return with a description of the tax treatment. If the information included in the prepopulated return is correct, it is not necessary to actively confirm the return.īusinesses, including corporations, file returns. Tax returns for individuals are generated and made available through the government portal, Altinn.
Commencing disputesĪll taxpayers are required to file annual tax returns, although for the vast majority of individuals who are subject to tax only on salaries and other reportable income and wealth, it is not strictly necessary to file a return. Especially the Tax Appeal Board, but also the courts of appeal have a significant backlog. The time to arrive at a final judgment in tax cases can take several years, in particular in complex cases. Court proceedings are as a matter of principle oral, in the sense that written submissions are not taken into account unless argued before the court. There is generally a single court system in Norway, dealing not only with administrative law, but also private law and criminal law. On the positive side, it seems more appeals result in a decision in favour of the taxpayer than earlier. As a consequence, administrative appeals are now extremely time-consuming, at the time of writing estimated to up to two years or more for complex cases until a decision in the Tax Appeal Board. The Tax Appeal Board replaced regional appeals boards, and is served by a secretariat that is independent from the tax authorities, but administratively managed by the Directorate of Taxes. A single Tax Appeal Board was established in July 2016 for the entire country, covering all types of taxes, except for Petroleum Tax, for which there is a separate appeal board. While tax cases make up a fair percentage of the number of cases litigated in Norwegian courts, the vast majority of tax cases are solved at administrative level. This does take place to a certain extent, in cases where the tax authorities are worried about the outcome of a judgment or where it is evident that the taxpayer has a strong case.
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In litigation, the tax authorities are free to negotiate the result and settle out of court. Tax disputes are, therefore, normally resolved by administrative appeal to the Tax Appeal Board or through litigation.
Tax assessments may as a general matter not be negotiated with the tax authorities.
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