Skattekontrollen

Skattekontrollen, often translated as the tax inspection or tax audit, refers to the process undertaken by tax authorities to verify the accuracy of tax returns submitted by individuals and businesses. In Norway, this function is primarily carried out by Skatteetaten, the Norwegian Tax Administration. The goal of skattekontrollen is to ensure compliance with tax laws and to prevent tax evasion.

The Norwegian Tax Administration utilizes various methods for skattekontrollen. This can include random checks of tax returns, as well as targeted investigations based on risk assessment. Factors that might trigger closer scrutiny include significant discrepancies between reported income and lifestyle, unusual deductions, or information received from third parties. The process can range from simple verification of submitted documents to in-depth audits requiring detailed financial records.

When a tax return is selected for skattekontrollen, the taxpayer will typically be notified. They may be asked to provide additional documentation or explanations to clarify their reported income, expenses, and deductions. If the tax authorities find errors or omissions that result in an underpayment of tax, the taxpayer will be liable for the additional tax owed, along with potential interest and penalties. Conversely, if the audit reveals no issues, or even an overpayment, the tax assessment will be corrected accordingly. Skattekontrollen is a crucial part of the tax system, aiming to maintain fairness and generate necessary revenue for public services.