Deadline for submission of the statement:
Paper copy: 31 January 2012
Online: 1 February 2012 (www.altinn.no)
If the company’s Statement for the Register of Shareholders was approved in 2010, a pre-completed statement is available for processing and submission in Altinn.
If the statement is submitted but does not pass the check conducted by Tax Norway, the company will receive an error report.
The company is requested to review the report, correct the errors and resubmit the statement.
The purpose of the Register of shareholders
The information supplied by the company is designed to provide the tax authorities with a basis for generating and sending out Shares and equity certificates 2011 (RF-1088)to the shareholders. The statement is designed as an aid for shareholders to submit a correct tax return.
NOTE: If the statement for the Register of shareholders is not approved, no statement will be generated for that shareholder.
Feedback from the Register of shareholders
After submission, confirmation of approval or an error report with a deadline for correcting errors will be sent to the shareholder.
If the statement is submitted via Altinn, the shareholder will receive electronic confirmation that the technical quality of the statement is satisfactory. An electronic error message will be received if the statement contains errors. The message will specify what errors the statement contains.
Statement containing errors
If the statement contains errors, the tax authorities will not have a basis for sending out "Shares and equity certificates 2011" (RF-1088) to the company’s shareholders.
This means that the shareholder will get less help to fill in the tax return and must submit ”Aksjer og fondsandeler mv. 2011” (RF-1059).
It is therefore important to correct any errors.
NOTE: The company should deliver RF-1086: Statement for the Register of shareholders in sufficient time before the expiry of the deadline, so that any errors and omissions can be corrected before Tax Norway generates RF-1088. This will enable more shareholders to receive the statement of shares and primary capital certificates for 2011.