Content
About the statistics
Definitions
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Name and topic
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Name: The Norwegian Tax Administration - StatRes (discontinued)
Topic: Public sector
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Responsible division
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Division for Accounting Statistics
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Definitions of the main concepts and variables
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Input measured in NOK:
Own production is defined, in principle, as the sum of the costs of the input factors that the different activities use to carry out activities and produce services. These are wage costs, the purchase of goods and services and use of fixed assets. Figures concerning use of fixed assets, i.e. depreciation and imputed interests, are not available. Therefore, this element is excluded from own production. The latter is not valid for the health enterprises, where depreciation is included in goods and services. The enterprises’ costs of purchase of goods and services, which are replacements for their own production of similar services, do not enter into their own production concept. Such costs are instead classified as transfers .
Wage costs are defined as the total remuneration payable to the employees, including social security contributions. Reimbursements are subtracted. In addition, an estimated amount, due to lack of pension contributions to the Norwegian Public Service Pension Fund, is included in the wage costs, see section 3.6.
Purchase of goods and services covers the value of utilized goods and services used in the production. Purchases that are not utilizes in the production, are not part of the purchase concept. Such purchases enter into the category of transfers .
Estimated contributions to the Norwegian Public Service Pension Fund correspond to the estimated amount added to the enterprises which do not have those pension costs included in their accounts, see section 3.6.
Transfers comprise current payments to the private sector. For the Tax Administration transfers are primarily the amount that the entities have charged on other chapters in the Central Government's fiscal account. In addition, transfers may cover purchases of goods and services that do not enter in the production, as mentioned under Own production and Purchase of goods and services.
Investments cover procurements of fixed capital. Sales of fixed assets are deducted. Any net acquisition of land is also included in this category.
Total expenditure is made up of the sum of own production, transfers and investments.
Input measured in contracted man-years adjusted for long term leaves:
Contracted man-years adjusted for long term leaves is defined as the sum of the number of full-time jobs and part-time jobs converted to full-time equivalents, excluding man-years lost due to doctor-certified absence and parental leave. See section 3.6.
Other indicators:
Person (or individual) includes personal tax entities, i.e. where a person is the legal entity and thus tax entity. This applies to wage earners, pensioners and self-employed persons. A person is called a self-employed person if he/she conducts business at his/her own account and risk, and is required to document entrepreneurial income as an addition to the tax return form.
Companies include legal tax entities, i.e. where a company is the legal entity and thus tax entity. For example, this will include private and public limited companies (AS and ASA), Norwegian branches of foreign enterprises (NUF), companies with limited liability (BA), mutual funds, taxable foundations, associations and institutions, savings banks, municipal corporations, state enterprises, etc.
The Tax settlement is the result of the tax assessment and is sent out to taxable persons and companies. The Tax Administration collects electronic data from banks, employers, other public records, securities clearing systems, stock and bond funds, etc. and fill out the tax return for individuals. Companies need to fill out the tax returns themselves. The tax return is either accepted in the pre-completed form or returned to the Tax Administration that carries out the assessment and prepares the tax settlement. The result of the tax settlement is sent to the taxpayers primarily in two turns. Most wage earners and pensioners receive the tax settlement in June, while self-employed persons and individuals with more complex tax issues receive their settlement in October. Companies also receive the tax settlement in October. In some cases, a person or a company can receive several tax settlements in the course of a year. For example if the current tax settlement or a tax settlement from a previous year has been corrected.Ordinary income is a net income and shall be calculated for all taxable entities, both persons and companies. All types of taxable income, net of all deductible expenses, are covered. Ordinary income is the basis for calculating tax.
Assessed tax is the sum of tax (net of tax deductions) on income and wealth that is assessed by the Tax Administration and the taxpayers therefore should pay. The municipal tax collectors collect the tax.
Tax complaints include all complaints, both within and outside the time limit, on the tax office's resolution. If a person or a company believes that the tax assessment is incorrect, a complaint can be sent to the tax office, which handles the complaint. The appeal must be submitted within 3 weeks after the settlement was announced. Complaints about correction issues (tax resolutions the tax offices have altered after receiving a complaint or matters that the tax offices have revised on their own initiative) are treated by the Tax Appeals Committee. These complaints are not covered by the statistics.
VAT return is a statement of turnover and payment of goods and services for enterprises. Taxable enterprises are required to register in the VAT register, and they will then receive periodic VAT forms from the Tax Administration. The enterprise is obliged to return the completed form. The Tax Administration controls the forms and assesses the value added tax.Value added tax (VAT) is a general sales tax on the consumption of goods and services. VAT shall be calculated and paid on the sale of all goods and services, unless the revenue is specifically exempted. Revenues must still be of a certain size to be taxable. Special rules apply for the general government sector. The tax offices assess the VAT on the basis of the submitted VAT returns or in cases of missing or incorrect returns, at the best of their knowledge. The tax office is also responsible for collecting value added tax.
Employer's National Insurance contributions (payroll tax) is a tax that employers must pay for their employees as part of the financing of the National Insurance. The tax is paid on the basis of salary and other taxable remuneration for work and contracts within and outside a contractual employment relationship. The tax office assesses the employer’s National Insurance contributions, while the municipal tax collectors collect it.
Inheritance and gift cases : Those who receive inheritance from a private administration of a deceased's estate and those who receive gifts are required to send a completed inheritance or gift form and any disclosure forms to the tax office. The tax office then processes the inheritance or gift case and determines the inheritance tax.
Inheritance tax is a tax on inheritance and certain gifts. The inheritance or gift must exceed a certain amount before it is taxable. The tax office assesses and collects the inheritance tax.
Accounting controls (disclosure controls) is a control of the accounts of an enterprise. The purpose is to verify that the submitted statements (tax returns and VAT returns) are correct. If errors are discovered in the submitted statements, a revised calculation of income and/or tax is carried out. Depending on the degree of the tax evasion, the enterprise or person can be calculated an additional tax. In severe cases, the tax evasion will be reported to the police/prosecuting authority.
Changes in the income base due to accounting controls that have resulted in actual resolutions. Read more under the definition of accounting controls above.
Filed police reports include reports of income and/or tax evasion. A report may also be filed if obligatory tax forms are not submitted (tax returns or VAT returns). Complicity in tax evasion can also lead to prosecution.
Population registration is carried out by the tax office. The National Population Register is a register of all persons who live or have been resident in Norway. In addition to the registration of information on the basis of notifications, the National Population Register is responsible for testing the conditions of marriage, name changes, issuance of certificates, personal identification numbers and D-number assignment.
A change of address (move) notification must be submitted to the tax office within 8 days after the move took place. The tax office records the move in the National Population Register. If you have immigrated to Norway from abroad, you must meet in person at a tax office within 8 days after arrival to register. Also when emigrating from Norway, the move must be reported to the tax office, with the exception of moving to the Nordic countries. When moving to the Nordic countries the Norwegian National Population Register receives a notification from the immigration country.Change of marital status includes marriage, separation and divorce. The tax office records marriages carried out in Norway after the message has been sent in from the person authorised to perform the marriage. If the wedding happened abroad, the couple must themselves submit to the tax office the original marriage certificate. Separations and divorces are registered by the tax office on the basis of notifications from the county or court. The tax offices also record the termination of separations and any corrections and cancellations of marriages, separations and divorces.
A birth notification is submitted to the tax office by the hospital where the child is born, and the tax office records the birth in the National Population Register, and the child is given a personal identification number.
A death notification is a message from the court or the sheriff of deaths to be recorded in the National Population Register. In cases of deaths of Norwegian citizens abroad, the Norwegian foreign service mission will send the death notification to the Directorate of Taxes, which records the death in the National Population Register.
Name and change of name is registered by the tax office on the basis of a form and attached certificates. In cases of name choices for babies a form to submit the name of the child is automatically sent home to the parents from the tax office after the child is given a personal identification number. The parents are required to return the form before the baby is six months old.
In addition to the aforementioned records, the tax offices also carry out a large number of other records such as address changes without moving, change of residence permits, change of postal address, change of family number and more.
The number of registered births, deaths, marital status changes, migrations, etc. will deviate from Statistics Norway's population statistics. The reason is that StatRes - Tax Administration provides statistics on the Tax Administration's work and not the number of births, deaths, etc. in Norway in a given year. Among other things, StatRes - Tax Administration also includes corrections and cancellations of previously recorded notifications.
Calls to the Tax Hotline comprises telephone calls to the Tax Administration’s advisory service.
Percentage of calls answered is the proportion of telephone calls answered by the Tax Hotline of all calls, including those requesting to be called back. Enquiries by phone will be guided to different pre-defined queues attached to tax return and tax for persons, population registry, tax issues for companies, inheritance and gift issues and other matters. Specific cases, such as assessed tax value of houses, that has its own queue for phone calls in a certain year, will not be included as a separate indicator in the statistics.
The Tax Administration offers a variety of online services, such as electronic move notification , electronic delivery of tax returns , electronic application for a new tax withholding card (including tax-exempt card) and electronic delivery of the VAT return . These electronic services are offered to persons and companies via the Tax Administration's website or through other cooperating public Internet sites. In addition, the Tax Administration also offers a non-response approval of the tax return if the person approves the pre-completed tax return. I.e. that you do not need to submit your tax return if you accepts the pre-completed form. Furthermore, taxpayers are offered to receive tax returns electronically, which means that taxpayers choosing this alternative, receive the tax return electronically only and not on paper.
The assessed value added tax is the tax amount in total to be paid from the VAT dutiable and collected VAT as a percentage of assessed VAT shows the ratio between the amount of VAT collected (i.e. voluntarily paid in and collected through enforced actions) in relation to the amount of VAT that was assessed for the same period. The statistics cover the work done to collect the VAT starting from the fourth quarter the previous year and including the first, second and third quarter the current year. This work coincides best with the statistical timeline. The VAT payment is not equal to the VAT proceeds. When the VAT dutiable have net VAT due from the state, the VAT due from the state must be deducted from the VAT payment to calculate the VAT proceeds.
Collected inheritance tax as a percentage of assessed inheritance tax shows the ratio between the amount of inheritance tax that is collected and the amount of inheritance tax assessed.
Related indicators:The ordinary assessment is completed in the fall. Collected tax arrears shows what ratio of the tax arrears that is collected by 31 December the following year. This includes tax which was timely paid by the taxpayer, delayed payments, and the amount which is collected through enforced actions. It is the municipal tax collectors which are responsible for collection of tax arrears, and this indicator can thus not be entirely linked the work done by the Tax Administration.
Payroll tax is a tax that employers must pay for their employees as part of the financing of the National Insurance. Collected payroll tax shows how much of the total Employer's National Insurance contributions is collected by 31 December the following year. This includes what is paid by the employer in time, as well as delayed payments and the amount which is collected through enforced action. The Municipal Treasurers are responsible for collecting payroll tax, and this indicator can thus not be entirely linked to the work done by the Tax Administration.
Collected tax as a percentage of assessed tax shows net paid-in tax by 31 December the following year as a percentage of assessed tax. The indicator includes personal and non-personal taxpayers but excludes companies taxed pursuant to the Petroleum Tax Act. It is the Municipal Treasurers which are responsible for collection of tax arrears, and this indicator can thus not be entirely linked to the work done by the Tax Administration.
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Standard classifications
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Input measured in NOK:
Expenditure is classified by the structure of the national account, which broadly corresponds with the definitions in IMF's Government Finance Statistics Manual 2001 ( GFSM2001 ). In a few cases, the definitions are deviated for the purpose of a more realistic picture of the use of resources.