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Skatteforvaltningshåndboken 2024

Skatteforvaltningshåndboken 2024

Skatteforvaltningshåndboken 2024

Table of content

Forord
Om bruk av boken
Forkortelser og begreper
- Forkortelser
- Begreper som brukes i boken
Bakgrunn for loven
- Bakgrunn for loven
- Kort sammendrag av loven
Kapittel 1 Innledende bestemmelser
Kapittel 2 Skattemyndigheter
Kapittel 3 Taushetsplikt
Kapittel 4 Habilitet
Kapittel 5 Alminnelige saksbehandlingsregler
Kapittel 6 Bindende forhåndsuttalelser
Kapittel 7 Opplysningsplikt for tredjeparter
Kapittel 8 Opplysningsplikt for skattepliktige, trekkpliktige mv.
Kapittel 9 Fastsetting
Kapittel 10 Kontroll
Kapittel 11 Pålegg om bokføring, revisjon og oppbevaring av regnskapsmateriale
Kapittel 12 Endring uten klage
Kapittel 13 Klage
Kapittel 14 Administrative reaksjoner og straff
Kapittel 15 Søksmål mv.
Kapittel 16 Ikrafttredelse og overgangsbestemmelser
- § 16‑1 Ikrafttredelse
- § 16‑2 Overgangsbestemmelser

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Skatteforvaltningshåndboken
Skatteforvaltningshåndboken 2024

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Kapittel 16 Ikrafttredelse og overgangsbestemmelser

Kapitlet inneholder regler om når loven trådte i kraft og nødvendige overgangsregler.

§ 16‑1 Ikrafttredelse
§ 16‑2 Overgangsbestemmelser

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