Tax settlement

When the tax office has processed your tax assessment, the company will receive a tax settlement. Tax settlements contain information on the basis for the calculation and assessed/paid advance tax.

Tax settlements are sent out in October. Your company is responsible for ensuring that the Norwegian Tax Administration has your correct address.

If not enough tax has been paid, the outstanding amount must be paid by the deadline stated on the back of the tax settlement. In the event of a change in your tax assessment, the deadline for payment is three weeks after the date shown on the tax settlement.

You must pay the underpaid tax by the deadline even if you appeal against the tax settlement notice. If you do not pay the tax due by the deadline, penalty interest will be added to the amount. If you have paid too much tax, the overpaid tax will be paid 3 weeks after the date on the tax assessment notice. For secure and fast payment, we recommend a bank transfer to the company's bank account.

Appealing against your tax settlement

If you believe that the tax settlement is wrong, you can appeal to the tax office shown in the top right of the tax settlement. The deadline for appeals is six weeks after the date on which the tax settlement was sent. In the appeal, you must state what is wrong and why it is wrong.
Appeals concerning errors or omitted advance tax/payments must be sent to the tax collector.
Information that is sent to a tax office or tax collector must be signed by an authorised signatory. The organisation number of the company or person/D number in the case of a sole proprietorship must also be quoted in connection with enquiries.

The authorities' debt collection procedures

If the tax due is not paid by the due date, penalty interest will accrue and debt collection proceedings will be instigated.

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