1.5.9 Total unutilised natural resource tax from previous years, including interest. For power station owners only.

Item 1.5.9 Applies to the tax year 2016

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If you own a power station and the combined natural resource tax from previous years exceeds the equalisation tax/income tax to the state (unutilised deduction), you can enter the deduction under this item.

Does this item concern me?

The item concerns all power station owners who have previously had calculated total natural resource tax which exceeds the equalisation tax/income tax to the state (unutilised deduction).

The exceeding amount can be entered as a deduction under the equalisation tax/income tax to the state, plus an interest benefit determined by the Ministry in regulation. For 2016, this amounts to 0,9 percent. 

Rates and key figures

The interest benefit is 0,9 percent.

How do I enter this in my tax return?

Under the item, you enter the amount for the unutilised natural resource tax plus the calculated interest benefit of 0,9 percent.

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Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

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