For entrepreneurs/start-ups: The Tax Office is not yet included in the joint initiative behind the Coordinated register notification. Hence, you have to deal directly with the Tax Office in order to prepare for advance tax instalment and obtain a tax deduction card.
How you proceed depends on the type of organisation of your business.
Self-employed business
Notification to Tax Office about the business being started, is done on the form denoted ”Information required for issuing tax deduction cards / tax deductions”. The form may be obtained from Narvesen stores or from the Tax office.
Companies with unlimited liability
The partners in such companies are private taxpayers and the method of dealing with the Tax Office is the same as for the self-employed business.
Companies with limited liability
Notification on start-up and further dealings are sent to Tax Office.
Who collects the taxes
The Chief Municipal Treasurer (kemneren/kommunekassereren) collects ordinary taxes including contributions to the national pension scheme and payroll taxes on behalf of the municipality and the state.
The tax authorities are organized as one Tax Directorate (in Oslo) and tax offices in five regions. All tax issues are handled by these offices.
For the tax payers this means:
They only have to deal with one office, whatever the nature of their enquiry.
They will find all services at the local office that has replaced the former Tax Assessment Office (ligningskontoret).
All tax offices irrespectively of where they are located, can deal with all enquiries. Thus, we will refer to the tax authorities as the Tax Office.
A single telephone number, 800 80 000, free of charge from land lines in Norway, is used to answer all questions.
The five regions are as follows:
Skatt nord (Tax North) comprising the counties Nordland, Troms and Finnmark. Regional management in Tromsø.
Skatt Midt-Norge (Tax Central Norway) comprising the counties Nord-Trøndelag, Sør-Trøndelag and Møre og Romsdal. Regional management in Trondheim.
Skatt vest (Tax West) comprising the counties Sogn og Fjordane, Hordaland and Rogaland. Regional management in Bergen.
Skatt sør (Tax South) comprising the counties Vest-Agder, Aust-Agder, Telemark, Vestfold and Buskerud. Regional management in Skien.
Skatt øst (Tax East) comprising the counties Oslo, Akershus, Østfold, Hedmark and Oppland). Regional management in Oslo.
Each region is organised in five functional units: Guidance, tax assessment, control, tax oriented criminality and tax collection.
The Central Office - Foreign Tax Affairs (COFTA, tel. +47 51 96 96 00) is now a unit of Skatt vest (Tax West
Last changed: 19/01/2012 Print