I owe underpaid tax

  • Print

If you received your tax assessment notice in June, the earliest payment deadline will be 20 August. Registered users of our electronic services will receive an invoice for unpaid tax and other payment information in Altinn. If you are not registered as an electronic user, you will receive an invoice with payment information in the post.

How do I pay the underpaid tax that I owe?

You will be sent a payment form stating the payment deadline in the post to your address according to the National Registry.

You can now enter into an agreement concerning e-invoices in connection with tax payments.

When do I have to pay the underpaid tax that I owe?

You do not have to pay underpaid tax if the amount is below 100 NOK.

If you received your tax assessment notice in June, the earliest payment deadline is 20 August, regardless of whether the amount of underpaid tax you owe is over or under NOK 1,000. 

If you owe over NOK 1,000 in underpaid tax, this will be paid in two equal instalments. The deadlines for payment of these two instalments are three and eight weeks after the tax assessment notice is sent out.

How to avoid paying interest on underpaid tax.

Why do I owe underpaid tax?

The reason is usually that the final figures for income and deductions differ from the amounts that were used as a basis for your tax deduction card in 2016.

You are responsible for ensuring that the basis for your tax deduction card is correct.

How to avoid underpaid tax

Check that the figures in your tax notice for 2016 are correct. If they are not correct, you can make changes to your tax deduction card. 

You will find your tax deduction card by logging into Altinn

If you have several employers, you must make sure that only the main employer uses the table-based part of the tax deduction card. The same applies if NAV and an employer use the table-based part at the same time. If the table-based part is used by several employers, or NAV and an employer, at the same time, you will owe underpaid tax.

Read more about how to avoid underpaid tax.

I want to submit an appeal

If you believe your tax assessment notice contains an error, you can submit an appeal. The easiest way to do this is to submit an appeal online.

Read this before submitting an appeal about a tax settlement notice.

I have appealed against my tax assessment notice. Do I have to pay the outstanding tax on it?

You must pay the outstanding tax even if you have submitted an appeal. If you do not pay the outstanding tax on time, interest will accrue on the overdue amount until you pay the amount in full. How to avoid paying interest on underpaid tax.

What is a "provisional tax calculation"?

You will see a provisional tax calculation on page 4 of your tax return. The amount shown will not necessarily be the final credit or outstanding amount that will be shown on your notice.

The result you see on your tax return will only be a provisional calculation. It will be based on the information that the Tax Administration held about you at the time the tax return was issued in March. It is purely intended for information purposes and to enable you to check the amount of tax you have paid. If you make any changes to the items when you check your tax return, the provisional calculation may also change.
 
If the provisional calculation shows that you have tax outstanding, you can pay the outstanding amount earlier in order to avoid an interest surcharge. The deadline for paying such outstanding amounts is 31 May.

Did you find what you were looking for?

Maks 255 tegn. Kun tall og bokstaver.