The Norwegian tax assessment determine 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: New tax scheme in Norway – PAYE
Is it possible to change 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.
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.
You can change information in the submitted tax return for:
- wealth and income tax
- Svalbard tax
- petroleum tax
- value added tax
- employer’s national insurance contributions
- financial activity tax of income
- special duty on submitted amend
How to complete the correction:
- Submit the RF-1366 form through the online portal Altinn.
- Select the item that you wish to amend or add from the dropdown list on the RF-1366 form. Enter the correction.
- You can amend more items by clicking: “add new item to amend” on the RF-1366 form.
- Give a description of the amendment you have made under the additional information.
You have access to submit a correction within three years, unless the Norwegian Tax Administration has already given notice about possible changes of the self-assessment.
What happened 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 have the right to correct the self-assessment within five years if you have not submitted a self-assessment, or the self-assessment is incorrect.
In case of fined for stricter surtax or criminal act, the Norwegian Tax Administration have the right to correct the self-assessment within ten years. As an example, in case of tax evasion.
You will be given information from the Norwegian Tax Administration if a correction is made.