Skip to main content

Contact us
Change text size

Press and hold the Ctrl-key (Cmd-key on Mac).
Click + to enlarge or - to shrink.
English
- Bokmål
- English
- Nynorsk
Log in
Log out

Skatteforvaltningshåndboken 2023

Skatteforvaltningshåndboken 2023

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

Rettskilder
Rettskilder per type
Håndbøker
Skatteforvaltningshåndboken
Skatteforvaltningshåndboken 2023
Kapittel 14 Administrative reaksjoner og straff
§ 14‑8 Varsel

Share
Print

Virkning av manglende varsel

Om virkningen av manglende varsel, se § 5‑6 femte ledd.

About the Norwegian Tax Administration

Contact us
Security and privacy
Tilgjengelighetserklæring
Jobb i Skatteetaten
About us
Analyse og rapporter
Forskning

Follow us

You can contact us via social media.

See all social media accounts

FacebookSkatten min Person FacebookSkatten min Bedrift Twitter@skattenmin

Press

Find press releases and press contacts.

See our Press room

Forms and online services

Sámegiel skovit

Report tax evasion or fraud

Corona measures

Share your screen with the Tax Administration

Give the adviser you are talking to on the phone access to see what you're seeing at skatteetaten.no.

When you share your screen with us, we can help you navigate skatteetaten.no.
The adviser can only see what you see on skatteetaten.no and cannot complete information or submit anything on your behalf.
You're the one who controls the screen sharing, and nothing will be saved.
To end the screen sharing, you must close your browser.

Type the code you receive from the adviser here:

You must input a code that consists of 5 digits

Skatteetaten.no uses cookies

We use cookies to give you the best possible experience and to improve our services.You can read more and select cookies under "Settings".

Skatteetaten.no uses cookies

We use cookies to give you the best possible experience and to improve our services. You can read more and select cookies under "Settings". If you click on "Use recommended cookies" you allow cookies for improved functionality and statistics.

Cookie settings

We use a few cookies to give you the best possible experience and to improve our services. Some are necessary, while others are optional. You can read about how we treat the information in our privacy policy.

Necessary cookies

These support the core functionality relating to security.

Functional cookies

These allow the website to remember your choices and make your experience of the site better.

Cookies for web analysis

These collect statistics about the use of the website so that we can create better pages and services.