Appeal against enforcement fines and non-compliance penalty

Who should use this form?

You can use this form to appeal against decisions concerning an

• enforcement fine for non-submission of
  • the a-melding
  • the shareholder register statement 
  • salary information in the a-melding (Assignment and Employee Register)
  • the excise tax return
  • third-party information (basic data) 
  • the tax return for businesses 
  • the company tax return 
• enforcement fines and non-compliance penalty in compliance cases

Use Appeal against a decision concerning VAT if the appeal concerns a decision on an enforcement fine for failure to submit a VAT return.

Appeal deadline

The appeal deadline is six weeks from the date on which you received the decision.

The contents of the appeal

In the appeal, you must quote the reference number from the letter you received with the decision. You must also state the decision date. You’ll find this information at the top right-hand side of the letter.

The appeal must be in writing and must contain the following information:

• which decision you’re appealing against
• why you're appealing against the decision
• what changes you wish to be made
• any other information that may be of significance when we consider the appeal

If you do not wish to submit an appeal online, you can send an appeal in writing to:

Skatteetaten
Postboks 9200 Grønland
0134 Oslo

You must pay the fine, even if you appeal

Note that you must pay the fine, even if you appeal.