1. Tax Return
All employees resident abroad who have worked in Norway for a foreign or Norwegian employer must complete the form RF-1047 “Tax Return” and submit it to the local tax office or Central Office Foreign Tax Affairs. The form must be submitted whether or not the employee is obliged to pay tax in Norway.
The Tax Return form is sent to the employee in the end of March in the year following the income year. The deadline for delivery of the completed form is April 30.
Information about income/allowances to be stated in Tax Return is given in the “End of the year Certificate” (Income certificate) which the employee receives from the employer.
2. Tax Assessment Notice
The tax assessment notice is received consecutively in the period from the end of June until the end of October in the year following the income year.
The tax assessment contains information about the income on which tax has been calculated, and the amount of tax calculated.
The employee must check that the tax assessment corresponds with the information provided in her/his Tax Return.
If the tax assessment is not corresponding with the provided Tax Return, the correction of the tax assessment can be required.
If the tax assessment is based only on the “End of the year Certificate” and not all the deductions have been taken account of, the employee can submit a new correct completed Tax Return and appeal to the correction of the tax assessment. The appeal can be sent within 6 weeks after receiving the tax assessment notice.
If the appeal is submitted later than after 6.uker after receiving the tax assessment notice (and during 1 year) it will be up to the tax office to deside whether to change the tax calculation or not.