The tax return 

The tax return must be submitted online. The deadline for the submission is 30 April, see section 8-2-3 subsection 1, letter b, of the Tax Administration Regulation. 

If the company wishes to apply for an extension, they must send a justified application by post or by email to the Oil Taxation Office before the submission deadline.  

From and including the 2023 income year, the former RF forms are discontinued. The RF forms, including the specific forms for petroleum companies (RF-1323, RF-1118, RF-1120 and RF-1346) are being replaced by topics in the tax return and business information respectively. The former RF-1323 form has now been included in the tax return that is submitted by all businesses and self-employed persons. The structure is new, and there are some new items, but most of it will be recognisable from previous years. The tax return for the 2023 income year must be submitted via an accounting or annual accounts system.  

You can find an overview of the content in the tax return (skatteetaten.no).

You can find an overview of the transition from form to topic here: Items, fields, and topics in the new tax return for businesses

Please note that the following forms must still be submitted as attachments to the tax return: 

• Section 10-transactions 
• Overview form for section 10-transactions 2023 (in Norwegian only)
  (Guide to the form for section 10-transactions 2023 (in Norwegian only))
• Form for section 10-transactions 2023 - deferred permanent difference (in Norwegian only)
  (Guide to the form for section 10-transactions 2023 - deferred permanent difference (in Norwegian only))
• Form for section 10-transactions 2023 (in Norwegian only) 
  (Guide to the form for section 10-transactions 2023 (in Norwegian only)) 
• Form for previous years’ decisions affecting the 2023 tax assessment (in Norwegian only) 
  (Guide to the form for previous years’ decisions affecting the 2023 tax assessment (in Norwegian only))

Standard letters 

See this year’s standard letters below. For the 2023 income year, all companies must reply to the first four standard letters below, whereas the other standard letters should only be answered if relevant: 

To be answered by all companies: 

• Financial instruments 2023 (in Norwegian only)
• Guarantees 2023 (in Norwegian only)
• Timing 2023 (in Norwegian only)
• Compensations 2023 (in Norwegian only)

To be answered if relevant: 

• Dry gas 2023 (Form dry gas LNG) (in Norwegian only)
• Wet gas 2023 (Form wet gas) (in Norwegian only)
• Insurances captive 2023 (in Norwegian only)
• Insurances market 2023 (in Norwegian only)
• Intra-group services 2023 (Form intra-group services) (in Norwegian only) 
• Loan terms 2023 (Form loan terms) (in Norwegian only)

The tax assessment 

For the 2023 income year, the tax assessment notice for companies liable to special tax will be sent out in November 2024. The tax assessment with the settlement is sent online via Altinn. The annual press release with the tax list of companies liable to special tax is published no later than 2 December 2024 at skatteetaten.no, see section 9-7, of the Tax Administration Act. 

The due date for the payment/refund of the difference between paid instalment tax and assessed tax is three weeks after the tax assessment notice has been sent out, see section 10-22, subsection 2, of the Tax Payment Act. Interest on the difference between paid instalment tax and assessed tax will be calculated starting on 1 January 2024 up until the due date. 

Interest on the payment of the tax value of deficits in the taxation basis for the special tax (see section 5, subsection 6, of the Petroleum Taxation Act) is calculated in the same way as on tax refunds. Payment is made within three weeks of the tax assessment notice being sent out. 

Instalment tax

• Instalment tax 2023, updated (in Norwegian only)