Appealing a decision from Skatteetaten – what has to be documented?
The appeal goes to Skatteetaten first, not straight to the Tax Appeals Board. The deadline is normally six weeks from the date the decision arrived. A good appeal shows specifically what you say is wrong, what the correct outcome should be, and what documentation supports it.
The appeal goes to Skatteetaten first
Skatteetaten reconsiders the case. If it agrees with all or part of the appeal, the decision can be changed without the case going any further. If the decision stands, the case is sent on to the right appeal body. The Tax Appeals Board (Skatteklagenemnda) is the main appeal body for many cases on income tax, VAT and employer's national insurance contributions. Where the total tax effect of what is being appealed is under NOK 25,000, the Directorate of Taxes is normally the appeal body. Cases raising a point of principle can still go to the Tax Appeals Board. Enforcement fines, for instance, normally sit with the Directorate of Taxes.
What should the appeal contain?
1. What do you want changed? State specifically which part of the decision you are appealing and what you say the outcome should be. 2. What happened? Describe the sequence of events briefly and in order. 3. What can be documented? Attach the relevant invoices, contracts, bank statements, reconciliations, correspondence or other evidence. 4. How is the correct amount arrived at? Where the disagreement is about figures, show your own calculation and explain the difference from Skatteetaten's. 5. Why is the decision wrong? Explain whether, in your view, Skatteetaten has proceeded on the wrong facts, overlooked documentation, used the wrong method of calculation, or misread the rules. There is no need to write a long legal submission where the case is really about facts and figures.
Can you submit more documentation later?
Yes. The appeal body can examine every aspect of the case, and new information can be taken into account while it is being considered. Even so, it is an advantage to send as complete an appeal as possible from the start. Cases going to the Tax Appeals Board are prepared by its secretariat. Before the board decides, the appellant must be given the opportunity to comment on the secretariat's draft recommendation.
Does the tax have to be paid while the appeal runs?
As a general rule, yes. An appeal against the tax or VAT assessment itself does not normally suspend the duty to pay. The amount assessed has to be paid when due, and non-payment can lead to interest and collection while the case is being considered. Additional tax is an important exception. On appeal, the business is entitled to have enforcement of the additional tax deferred. The ordinary tax or VAT underlying it does normally still have to be paid.
Can the costs of the appeal be covered?
In some cases, yes. Where Skatteetaten's decision is changed in the business's favour, the business can be entitled to have substantial costs covered where they were necessary to get the decision changed. A claim for costs must normally be made within six weeks of the amending decision arriving.
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This is general guidance, not advice on your specific case. Deadlines, rates and amounts change – always check the current rules, or get in touch with us.
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