Additional tax

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You may be required to pay additional tax if you fail to provide accurate and complete information in your tax return.

You are personally obliged to provide accurate and complete information. Even if someone else has been involved in submitting information, you are still responsible for what has been submitted.

You will only be required to pay additional tax if the missing information has given you a tax advantage. The assessment as to what is considered to be accurate and complete information is objective and based on what information a loyal and prudent taxpayer would have provided.

How much additional tax will I have to pay?

The additional tax rate is 20 per cent of the tax advantage.

In serious cases, the Norwegian Tax Administration can impose extra additional tax, in addition to the ordinary rate. Extra additional tax is payable at the rate of 20 per cent, meaning that the total additional tax payable is 40 per cent in serious cases. In particularly serious cases, the Norwegian Tax Administration can impose extra additional tax at the rate of 40 per cent, in addition to the ordinary rate. The highest total additional tax rate can therefore be 60 per cent.

Since 1 January 2017, the additional tax rate has been the same for all types of taxes and duties. Additional tax which previously concerned value added tax is no longer payable, and additional tax now also applies to those subject to value added tax.

Extenuating circumstances

If the breach of the disclosure obligation is due to extenuating circumstances, you will not be required to pay additional tax. The law gives no further explanation as to which cases can be considered to constitute extenuating circumstances, but previous practice suggests that illness, accidents, technical misunderstandings and the like may be deemed such circumstances.

You will have to pay additional tax even if the Norwegian Tax Administration has assessed your tax when you have failed to submit accurate and complete information.

For more information on additional tax, see the Tax Administration Handbook.

Exemption from additional tax

The Tax Administration Act also contains provisions concerning exemptions from additional tax. For example, additional tax will not be imposed for accurate and complete information which is pre-completed in the tax return, in the event of obvious typographical or computational errors, in the event of voluntary correction or if the taxpayer is dead.

Appealing against additional tax

You can appeal against additional tax. You must submit your appeal within six weeks

To enable us to process your appeal,

  • the appeal must be submitted in writing
  • the appeal must be sent electronically  or on paper to your tax office
  • the appeal must be justified

If the additional tax is upheld by the tax office, the tax office will refer the appeal to the Directorate of Taxes as the appeal body.

Deferred implementation of additional tax

You are entitled to deferred implementation of additional tax if you submit an appeal or initiate legal proceedings. Deferred implementation means that you will not need to pay the additional tax until your appeal has been decided or until a final judicial decision has been announced.

If you wish to initiate legal proceedings in order to have the decision reviewed by a court, you must request deferred implementation. You do not need to do this if you intend to appeal.

Deductions from additional tax if an enforcement fine has been imposed on you

If the Norwegian Tax Administration imposes an enforcement fine for the non-submission of information, the amount which is paid will be deducted from the calculation of the additional tax payable for the same circumstances.

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