Application for change to/claim for advance tax for non-personal taxpayer
Non-personal taxpayers such as private limited companies, mutual funds and banks must pay advance tax. You can change the advance tax from the middle of January until September.
Who can apply?
The form is submitted by those who represent non-personal taxpayers, such as accountants, general managers and owners.
Amending or reducing
You do not have to pay advance tax (the tax office waives the advance tax) when it is overwhelmingly likely that no tax will be assessed for the income year concerned.
The tax office may amend the advance tax if it appears likely that a substantial discrepancy will arise between the assessed advance tax and the assessed tax.
- You must apply for a reduction in or waiving of advance tax well in advance of the due date for the final instalment.
- Submit your application for amendments using form RF-1097 (see above).
- The application form will be processed by the tax office. No new advance tax notification will be sent out in the event of an amendment.
- Once the application has been processed, you'll receive a notification in your Altinn inbox.
You will not receive a revised invoice if the advance tax is reduced. You must then alter the amount yourself. The payment information and due date sent to you previously still apply.
If the advance tax is increased, the tax collector will send you an invoice for the payment of new/amended advance tax. The invoice will be sent electronically in Altinn or as an e-invoice.