Skatteoppfølging

Skatteoppfølging is a Norwegian term that translates to "tax follow-up" or "tax control." It refers to the process by which the Norwegian Tax Administration (Skatteetaten) verifies that individuals and businesses are correctly reporting their income and paying the appropriate amount of tax. This process is a fundamental part of ensuring tax compliance and fairness within the Norwegian tax system.

The Skatteetaten employs various methods for skatteoppfølging. This can include reviewing tax returns for anomalies, comparing declared income with information from third parties (such as employers, banks, and real estate agencies), and conducting audits. Audits can be routine or triggered by specific risk factors identified in a taxpayer's return. The goal is to detect and correct errors, omissions, or deliberate misreporting of financial information.

When discrepancies are found, the Skatteetaten will typically contact the taxpayer to request clarification or additional documentation. If an error or underpayment of tax is confirmed, the taxpayer may be liable for additional tax, interest, and potentially penalties. The level of penalty depends on the nature and severity of the violation, with deliberate tax evasion facing more stringent consequences.

Skatteoppfølging aims to create a level playing field for all taxpayers and to secure necessary revenue for public services. It is an ongoing effort that utilizes data analysis and risk assessment to identify areas requiring closer examination. Taxpayers are expected to maintain accurate records and to respond promptly and truthfully to any inquiries from the Skatteetaten.