RF-1123 is a form with information about transactions and accounts outstanding with associated companies or entities. Companies or entities whose accounting year differs from the calendar year must submit the form for the period being reported in the tax return.
The rules cover both cross-border transactions and transactions between Norwegian companies, etc. The form is a tool for the tax authorities to select transactions for audits.
The form must be submitted as an attachment to the tax return, cf. the Tax Administration Act section 4-4, No. 3 cf. section 4-12 Nos. 1 and 5.