The Norwegian tax assessment determines the tax basis and calculation of tax liability for the taxpayer and is based on the submitted self-assessment. Have you discovered that your submitted tax return has errors or omissions? Here is a short overview of how to control and correct your self-assessment.
The self-assessment does not apply for taxpayers being taxed under the PAYE Scheme.
More information about the PAYE Scheme: PAYE tax scheme in Norway
Is it possible to change the information in an already submitted tax return?
You have a duty to give correct and complete information in the tax return. When you receive your tax assessment from the Norwegian Tax Administration it is important to check that all the information in the tax assessment is correct. If incorrect, you can change the information already submitted.
Visit our website to find out how our experts can assist with your tax return to Norway.
What is the process if you discover that your tax assessment has errors or omissions?
Previously you had to submit an appeal to correct the information. Now you can amend the information by submitting a correction. This applies from the 2016 income year and onwards.
How to complete the correction:
Correction on your tax return can be done at Skatteetaten.no, under my tax documents.
The tax office is gradually transitioning to a new solution where you will find all the information related to your tax affairs at skatteetaten.no If you for some reason are not able to complete the correction at Skatteetaten.no, you will need to submit form RF-1366 trough the online portal Altinn.
You have access to submitting a correction within three years, unless the Norwegian Tax Administration has already given notice about possible changes of the self-assessment.
What happens after a correction is submitted?
After submitting a correction, the Norwegian Tax Administration will register the information. If the amendments affect the tax, you will receive a new tax assessment. If the amendments do not affect the tax, a new tax assessment will not be sent.
Also read: A brief guide to your Norwegian tax return
The Norwegian Tax Administration’s access to correct the self-assessment
The Norwegian Tax Administration can check if the submitted self-assessment is in accordance with the actual circumstances.
The Norwegian Tax Administration has the right to correct the self-assessment within five years if you have not submitted a self-assessment, or if the self-assessment is incorrect.
In cases where fines for more severe taxation or criminal activity could be applicable, the Norwegian Tax Administration has the right to correct the self-assessment for up to ten years. As an example, in cases of tax evasion.
You get information from the Norwegian Tax Administration if a correction is made.
You are welcome to contact us if you have any questions.
Article first published in July 2019, latest update May 2023.