Changes have been made to employer's national insurance contributions and/or financial activity tax for a period where the submission deadline was more than three years ago.
F511 / MAGNET_EDAG-511
Why am I receiving this error message
Changes have been made to employer's national insurance contributions and/or financial activity tax for a period where the submission deadline was more than three years ago.
The submitted information about changes to employer's national insurance contributions and/or financial activity tax is for a period when you are generally not allowed to make changes. Corrections according to section 9-4, subsection 2, of the Tax Administration Act must be received by the tax authorities no later than three years after the deadline for submission. Pursuant to section 12-6, subsection 1, of the Tax Administration Act, the tax authorities may re-assess cases for up to 5 years after the end of the taxation period. Before considering whether to change an assessment, the tax authorities must consider whether there are reasons for this considering the taxpayer’s circumstances, the time that has elapsed, the question of importance and the case information.
Do I have to correct the error
The a-melding has been submitted with information which may be incorrect.
If there is an error, you must correct it by the deadline for submitting the a-melding for the calendar month in which you received the error message.
Severity: Guideline
See the overview of error severities
How to correct the error
In order for the tax authorities to assess whether a change can be made, we ask you to send a justification for the change in employer's national insurance contributions and/or financial activity tax in the a-melding for the period. Attach relevant documentation. The justification and any documentation must be sent via skatteetaten.no/write
