Form RF-1364

Appealing against decisions

If you’ve received a decision from the Norwegian Tax Administration, you’re entitled to appeal.

Log in and submit RF-1364:

In the dropdown menu in the form ("What is being appealed"), select what you want to appeal against.

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
  • submit the appeal to the Tax Administration

If you do not wish to submit an appeal online, you can send an appeal in writing to:
Postboks 9200 Grønland
0134 Oslo

Questions about the decision?

This form should only be used if you’re appealing the decision. If you have any questions about the decision, please contact us.

You can use this form to appeal against decisions concerning:

  • assessments by an authority of
    • the basis for wealth and income tax
    • value added tax
  • additional tax for
    • wealth and income tax
    • value added tax
  • enforcement fines for non-submission of the following:
    • a-melding
    • Shareholder register statements
    • VAT return
    • tax returns for businesses
    • third party information (basic data)
    • company tax return (business assessed as a partnership)
    • salary information in the a-melding
  • Order of OTP (Mandatory occupational pension scheme)
  • Enforcement fines for OTP (Mandatory occupational pension scheme)

Use RF-1521 Appealing against decisions on enforcement fine - if you want to appeal against a decision to impose an enforcement fine for non-submission of the excise tax return.

If you have a sole proprietorship and wish to appeal against an enforcement fine that has been imposed for non-submission of the VAT return, you must submit your appeal under your sole proprietorship organisation number. You must therefore log in using your organisation number and not your Norwegian national identity number.
For the A-ordning scheme you must log in using the number on which the fine has been imposed (organisation number or Norwegian national identity number).


The deadline for appealing in your case is also stated in the letter you received from the Tax Administration with the decision. If the decision is stated in the new tax assessment you have received, the deadline for appealing is six weeks after you received the tax assessment.

You can only use form RF-1364 Appealing against decisions when you have received a decision from the Tax Administration.

If you discover errors or incorrect information in your tax return for the last three income years, you must submit a correction.

If you discover errors or incorrect information in your tax return for earlier income years than the last three, you must ask the Tax Administration to make the corrections.