The Petroleum Tax Office and the Ministry of Finance are in a constant dialogue with each other concerning the interpretation and development of the rules which make up the petroleum tax system.
The Petroleum Tax Appeal Board is completely independent.
The Petroleum Tax Office
The Petroleum Tax Office is led by the Petroleum Tax Director, who has ultimate responsibility for the professional and administrative work of the office. The office also has an deputy director. The Petroleum Tax office is split into two departments: A tax department and a legal/administrative department, each of which is led by a departmental director. Case officers (economists and lawyers) often work together. The legal department has a separate section for administrative staff. The Petroleum Tax Office stipulates the tax basis for petroleum companies operating on the Norwegian shelf, and adopts amendment resolutions linked to tax basis assessments in previous years.
The Petroleum Tax Appeal Board
The Petroleum Tax Appeal Board has seven members with specialist qualifications within law, accounting and finance. The members are appointed by the King for a term of up to four years.
The Appeal Board considers all appeals linked to the Petroleum Tax Office’s tax basis assessments. The Petroleum Tax Office prepares appeals along with a memorandum for the Appeal Board with an assessment of whether or not the appeal should be upheld. The Appeal Board reaches decisions concerning appeals through a written, justified administrative decision. If the companies do not accept the Appeal Board's decision, the case will be referred to the legal system.