Foreign workers without a D-number must go to the tax office in person in order to apply for a tax deduction card. Certain exemptions apply to the requirement to attend in person.
Foreign workers must present a passport or equivalent identity document so that the tax office can perform an ID check.
The tax deduction cards does not have any information regarding resident permit, and is not a proof that an employee has the right to work or stay in Norway. The employer has the responsibility to ensure that all employees are allowed to work in Norway. The Norwegian Directorate of Immigration (UDI) will answer your questions on this subject.